| Case Name | Released |
| Meda Smith | 1/2/2002 |
| Charles C. Allen, III and Barbara N. Allen, et al. | 1/4/2002 |
| Estate of Donny David Doster | 1/4/2002 |
| Barry R. Downing and Mary A. Downing | 1/7/2002 |
| Walther Guerrier, Jr. | 1/7/2002 |
| Sigitas J. Banaitis | 1/8/2002 |
| Richard E. Marks | 1/8/2002 |
| Robert Griffin and Julia Griffin | 1/8/2002 |
| George Tsakopoulos and Drousoula Tsakopoulos | 1/9/2002 |
| Robert A. and Sheila D. Routon | 1/9/2002 |
| Dale A. Rinehart and Jeana L. Yeager, f.k.a. Jeana L. Rinehart, et al. | 1/9/2002 |
| Howard and Linda Levine | 1/10/2002 |
| James Edward Crawford | 1/10/2002 |
| Kevin P. Osborne | 1/10/2002 |
| Stephen R. Barker | 1/10/2002 |
| William J. Phillips, Jr. and Matrona A. Phillips | 1/14/2002 |
| James & Marilyn Wadnizak | 1/14/2002 |
| George H. Richards | 1/14/2002 |
| Simone Joye | 1/14/2002 |
| Franklin A. Ogden | 1/15/2002 |
| Angela C. Morris | 1/16/2002 |
| Framatome Connectors USA, Inc. | 1/16/2002 |
| Eugene J. Monaghan | 1/16/2002 |
| Braun Michael and Twanda B. Cameron | 1/17/2002 |
| Mark Christopher and Nancy Louise Corcoran | 1/18/2002 |
| Mark Ernest and Esther Rubke | 1/22/2002 |
| William G. and Debra C. Kellen | 1/22/2002 |
| Monty Bisceglia and Patricia Bisceglia | 1/22/2002 |
| Garry D. Acuncius and Danalene L. Acuncius | 1/22/2002 |
| Frank de Bane and Kathleen Naber-de Bane | 1/22/2002 |
| Sarah A. Bland-Barclay and Francis Barclay | 1/22/2002 |
| Michael Graham | 1/24/2002 |
| Larry D. Johnson | 1/24/2002 |
| Harley Gunderson | 1/25/2002 |
| Gerald H. Klawonn | 1/25/2002 |
| Ann M. Lassiter and Estate of Henry A. Lassiter | 1/25/2002 |
| Thomas R. Camerato | 1/25/2002 |
| Drew Allen Rayner | 1/28/2002 |
| South Tulsa Pathology Laboratory, Inc. | 1/28/2002 |
| Orin F. Farnsworth and Mary L. Farnsworth | 1/28/2002 |
| Steven K. Stoddard and Ellen M. Stoddard | 1/30/2002 |
| Estate of Keith L. Gurr | 1/30/2002 |
| Eugene Clark | 1/30/2002 |
| Estelle Kersh | 1/30/2002 |
| Christopher Joseph Bush and Robin Leigh Pickering | 2/4/2002 |
| David Llewellyn and Kay Marie Rose | 2/5/2002 |
| Estate of Richie C. Heck, Deceased , Gary Heck, Special Administrator | 2/5/2002 |
| John N. Shelton, Jr. | 2/6/2002 |
| Sidney C. Shaw | 2/6/2002 |
| David C. Jonson and Estate of Barbara J. Jonson, Deceased | 2/8/2002 |
| Alexandra S. Yankwich, f.k.a. Alexandra Y. Capps | 2/8/2002 |
| Tom and Louise Kappus | 2/8/2002 |
| Steven M. and Karen Arhontes | 2/8/2002 |
| Andrew J. and Marilyn Welch | 2/11/2002 |
| Haffner's Service Stations, Inc. | 2/11/2002 |
| Capital Video Corporation | 2/11/2002 |
| Patricia R. Carpentier | 2/12/2002 |
| Willamette Industries, Inc. | 2/12/2002 |
| Andrew Heisey | 2/12/2002 |
| Roxie Lee Jackson | 2/12/2002 |
| Michael R. and Sheila Olsen | 2/12/2002 |
| Audrey A. Carlisle | 2/13/2002 |
| Maria Sofia Benitez | 2/13/2002 |
| Harold Wapnick | 2/13/2002 |
| Frank Franklin | 2/14/2002 |
| Bryan K. Gauthier | 2/15/2002 |
| Richard J. and Phyllis Bot | 2/15/2002 |
| Armando Vega | 2/15/2002 |
| Gloria J. Spurlock | 2/15/2002 |
| Michael E. Nestor | 2/19/2002 |
| Karen Boyd | 2/19/2002 |
| Lon A. Bjornstad | 2/20/2002 |
| Joseph D. and Mi Jung Park, et al. | 2/21/2002 |
| Tae M. and Young J. Kim | 2/21/2002 |
| Terry K. Mann | 2/21/2002 |
| Jeffrey S. and Susan L. Duffield | 2/25/2002 |
| Wing Yiu Kwan | 2/25/2002 |
| Vernice B. Kuglin | 2/25/2002 |
| Dean and Rosalie Monahan | 2/25/2002 |
| Lee G. Gale | 2/27/2002 |
| Terrell Equipment Company, Inc., et al. | 2/27/2002 |
| Interex, Inc. | 2/27/2002 |
| Diane Marie Murdoch | 2/27/2002 |
| Henry A. Julicher | 2/27/2002 |
| Anthony N. and Marie M. Finazzo | 2/27/2002 |
| Dale I. Dirkes | 2/28/2002 |
| Richard G. and Carolyn J. Newhouse | 2/28/2002 |
| Gene C. Smith | 2/28/2002 |
| Hilton H. Hackley | 3/1/2002 |
| Oliver W. and Edna D. Wilson | 3/5/2002 |
| Robert E. McKelvey | 3/5/2002 |
| Alcmene and Peter Haloftis | 3/5/2002 |
| Mildred I. Criss, et al. | 3/5/2002 |
| Barry and Carolina Gustin | 3/7/2002 |
| Hunt & Sons, Inc. | 3/8/2002 |
| Joseph E. Simanonok | 3/11/2002 |
| Matthew K. Morgan | 3/11/2002 |
| Sunoco, Inc. and Subsidiaries | 3/15/2002 |
| Johnnie Ann Holliday | 3/19/2002 |
| Electronic Arts, Inc. and Subsidiaries | 3/22/2002 |
| Yu-Yang Wu | 3/22/2002 |
| Melea Limited | 3/22/2002 |
| David D. Brayshaw and Nora D. Brayshaw | 3/22/2002 |
| Rodney L. Burr | 3/25/2002 |
| Antonio and Joyce Rosario | 3/26/2002 |
| Gary G. Gage and Carrie M. Gage | 3/26/2002 |
| Robin E. Schmidt, a.k.a. Robin E. Tripaldi | 3/26/2002 |
| Dale A. Rinehart and Jeana L. Yeager, f.k.a. Jeana L. Rinehart, et al. | 3/26/2002 |
| Karen Ann Cicchini | 3/26/2002 |
| Square D Company and Subsidiaries | 3/27/2002 |
| John G. and Janice E. Parker | 3/27/2002 |
| Zacharia and Rawa Hadri | 3/27/2002 |
| Richards Asset Management Trust, et al. | 3/27/2002 |
| Herbst Asset Management Trust, et al. | 3/27/2002 |
| Thomas Lou Harris | 3/27/2002 |
| Christine M. Hackl | 3/27/2002 |
| J. Michael and Susan Reimer | 3/28/2002 |
| Terence M. Taylor | 3/28/2002 |
| Larry J. and Patricia A. Sumrall | 3/28/2002 |
| Estate of Earl C. Koester, Deceased, Carol C. Fortney and Roger D. Fortney, Personal Representatives | 3/28/2002 |
| Domer L. Ishler | 3/28/2002 |
| Stanley Howard | 3/28/2002 |
| Norma A. Ramirez-Ota | 3/28/2002 |
| Estate of William G. Adams, Jr. Deceased, George W. Saenger, Executor | 3/28/2002 |
| Estate of Aldo H. Fontana, Deceased, Richard A. Fontana and Joan F. Rebotarro, Co-Executors | 3/28/2002 |
| Peter and Mary Possas | 3/29/2002 |
| Curtis and Marie Bennett | 3/29/2002 |
| Guido Lemos and Adabelle Herrera-Lemos | 3/29/2002 |
| Stewart L. and Patricia A. Welch | 3/29/2002 |
| Randal W. Howard | 4/1/2002 |
| Emil P. Tolotti, Jr. | 4/1/2002 |
| Gregory Scott West | 4/1/2002 |
| Stephen and Patricia Lindsey | 4/2/2002 |
| David Washington | 4/2/2002 |
| Janet L. Wiest | 4/2/2002 |
| Wallace F. and Mi-Ja H. Smith | 4/3/2002 |
| Vonnie W. Gillispie | 4/3/2002 |
| Wayne A. and Marykay Weishan | 4/4/2002 |
| Ronald J. Lutz, Jr. and Paula M. Lutz | 4/4/2002 |
| Stephen J. Major | 4/4/2002 |
| Gerald R. Grace | 4/4/2002 |
| William L. Richter | 4/5/2002 |
| Holly Ruocco | 4/5/2002 |
| Rubin Whitfield, Jr. | 4/8/2002 |
| FPL Group, Inc. and Subsidiaries | 4/8/2002 |
| Robert Hurford and Catherine Simone Hale | 4/8/2002 |
| Steven Genoris Wilkerson | 4/8/2002 |
| Debra L. Chase | 4/8/2002 |
| Estate of Paul Mitchell, Deceased | 4/9/2002 |
| David H. and Suzanne Hillman | 4/9/2002 |
| Michael J. Yacksyzn | 4/9/2002 |
| Robert Lee Jr. | 4/9/2002 |
| Andantech L.L.C., Wells Fargo Equipment Finance, Inc. (f.k.a. Norwest Equipment Finance, Inc.), Tax Matters Partner, and Wells Fargo & Co., A Partner Other Than the Tax Matters Partner, et al. | 4/9/2002 |
| Karl Paul Vossbrinck | 4/9/2002 |
| Joseph R. and Diana K. Trudel | 4/15/2002 |
| Hien X. Pham | 4/15/2002 |
| Barry John and Deborah Lee Houston Mangels | 4/15/2002 |
| Richard T. and Margie Wagner | 4/15/2002 |
| Lauren C. Jackson | 4/15/2002 |
| William A. Wheelis | 4/16/2002 |
| Jennifer Ann Rogers | 4/18/2002 |
| John C. and Tate M. Todd | 4/19/2002 |
| M. K. and J. C. H. | 4/22/2002 |
| James J. Coyle | 4/22/2002 |
| Prudential Overall Supply | 4/23/2002 |
| John H. Webster | 4/24/2002 |
| Virginia L. Dimon | 4/25/2002 |
| Sam and Anna Zhadanov, et al. | 4/25/2002 |
| Keith M. Rudman | 4/29/2002 |
| Impact Research Corporation, Joan C. Benz, Tax Matters Person | 4/29/2002 |
| Jon R. Ecker | 4/29/2002 |
| Susan P. Obersteller | 4/29/2002 |
| Jerry L. Thomas and Freda Thomas | 4/30/2002 |
| International Capital Holding Corp. and Subsidiaries | 5/1/2002 |
| Thu Cuc Thi Huynh | 5/1/2002 |
| Neil T. Nordbrock | 5/3/2002 |
| Elena Swain | 5/3/2002 |
| Ted L. Williams | 5/3/2002 |
| Kyle L. and Carol B.Thornton | 5/3/2002 |
| Thomas W. Roberts | 5/3/2002 |
| Michael J. Gentner | 5/6/2002 |
| George A. and Hilda Quintero | 5/6/2002 |
| Mark J. Steel and Connie J. Steel | 5/6/2002 |
| Kelly V. Kaeckell | 5/7/2002 |
| Herbert Donald Singer | 5/7/2002 |
| Roger Steven Lewis | 5/7/2002 |
| James Joseph Timmerman | 5/9/2002 |
| Daniel R. and Margaret J. Kallmyer | 5/9/2002 |
| Carl L. Richey | 5/9/2002 |
| Donna J. Collins | 5/9/2002 |
| Brad L. Barnhill | 5/13/2002 |
| Tan Dang and Ke T. Chaw Dang | 5/13/2002 |
| Peter J. Tkac | 5/14/2002 |
| Dennis Katz, D.D.S., P.C. | 5/14/2002 |
| Gerald L. and Erma L. Dunnegan | 5/14/2002 |
| Estate of James G. Frazier, Deceased, James G. Frazier Jr., Executor | 5/15/2002 |
| James R. and Myrtice L. Peacock | 5/15/2002 |
| Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor | 5/15/2002 |
| Thomas William McAdams | 5/15/2002 |
| Manuel and Luella J. Delara | 5/17/2002 |
| KRP, Inc., Roy G. Johnson, Tax Matters Person | 5/22/2002 |
| Geraldine M. and Arthur F. Reid | 5/22/2002 |
| Edward Kenneth Metcalf | 5/22/2002 |
| Eddie Cordes, Inc., et al. | 5/22/2002 |
| Asa Investerings Partnership, Alliedsignal, Inc., Tax Matters Partner | 5/22/2002 |
| June Cordes, et al. | 5/22/2002 |
| Michael T. Caracci and Cindy W. Caracci, et al. | 5/22/2002 |
| Zabetti A. Pappas | 5/23/2002 |
| James V. and Judith M. Patterson | 5/23/2002 |
| Bennie and Catherine Delgarito | 5/23/2002 |
| Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person | 5/23/2002 |
| Rafael Barajas | 5/28/2002 |
| Julius Lee Harrington and Mary Lou Ziter | 5/28/2002 |
| Bill L. and Nancy L. Turner | 5/28/2002 |
| James S. & Denise D. Goodfellow, Daniel R. & Claudia Goodfellow, James B. & Nancy B. Goodfellow | 5/28/2002 |
| Olde Raleigh Realty Corporation | 5/29/2002 |
| Warren L. Baker, Jr. and Dorris J. Baker | 5/29/2002 |
| Alan M. and Marcia F. Schulman | 5/29/2002 |
| Harry J. Sullivan | 5/29/2002 |
| Ray C. and Bernadette B. Baas | 5/29/2002 |
| Sam Ervin and Ella M. Ervin, et al. | 5/30/2002 |
| Shade D. Coleman III and Maria M. Coleman | 5/30/2002 |
| Frank and Barbara Biehl | 5/30/2002 |
| Gene and Ciao Newman | 5/30/2002 |
| Thomas Edward Vanstone | 5/30/2002 |
| Robert Lee and Rebecca Waters | 5/30/2002 |
| Bert LaRue and Michelle Nolen | 5/31/2002 |
| Eugene I. and Leonarda T. Valdez | 5/31/2002 |
| Raymond B. Magana | 5/31/2002 |
| Gwendolyn A. Ewing | 5/31/2002 |
| John A. and Donna L. Rowe | 5/31/2002 |
| George A. and Delores Cooper | 5/31/2002 |
| Steve M. and Khristine Norton, et al. | 5/31/2002 |
| Robert L. Stewart | 5/31/2002 |
| Michael Buchsbaum | 5/31/2002 |
| David and Theresa Smeton | 6/3/2002 |
| Daniel J. and Ruth E. Tapio | 6/4/2002 |
| Susan L. Castle | 6/6/2002 |
| Waylon D. Ary | 6/10/2002 |
| Rodney Noble and Jo Marie Payton | 6/10/2002 |
| Leo J. Polack | 6/10/2002 |
| Milagros Z. Gueco | 6/10/2002 |
| Charles H. Addis and Cindi Addis | 6/10/2002 |
| Philip A. Saunders | 6/10/2002 |
| Sandrus L. Collier | 6/10/2002 |
| Arthur McGee | 6/11/2002 |
| Michael White | 6/11/2002 |
| Walter J. & Virginia L. Ward, et al. | 6/11/2002 |
| Leigh Gill f.k.a. Tammy L. Gill | 6/11/2002 |
| Steven K. Han | 6/12/2002 |
| Richard A. Wilson | 6/12/2002 |
| Malcolm Crow | 6/12/2002 |
| Rodney J. and Noreen E. Blonien | 6/12/2002 |
| Theldon and Mary Parrett | 6/12/2002 |
| Joseph B. Zinn | 6/12/2002 |
| Victor and Lorain Cisneros | 6/13/2002 |
| Stephen and Sara Galligan | 6/13/2002 |
| Wayne and Lois Hampton | 6/13/2002 |
| Jeffrey and Virginia M. Hambarian | 6/13/2002 |
| Harold F. Behling | 6/17/2002 |
| Estate of Lewis A. Bailey, Deceased, Frances Jeanette Foster, Executrix | 6/17/2002 |
| John Favia | 6/18/2002 |
| Henry C. Boler and Sherry M. Boler | 6/18/2002 |
| Gary L. Weiner | 6/18/2002 |
| Michael Sawukaytis | 6/19/2002 |
| Jose A. Salazar | 6/20/2002 |
| Austin Eugene Chandler, Jr. | 6/20/2002 |
| Estate of Melvin W. Ballantyne, Deceased, Jean S. Ballantyne, Independent Executrix, and Jean S. Ballantyne | 6/24/2002 |
| Maurice C. Sainte-Yves | 6/24/2002 |
| Louis S. and Laura L. Schnitzler | 6/24/2002 |
| Thomas and Iris Tilley | 6/25/2002 |
| Walter James Sims, Jr. & Sonia Gail Tolliver-Sims | 6/26/2002 |
| John J. DeWald | 6/26/2002 |
| Lucian T. Baldwin, III | 6/26/2002 |
| Vernon J. Nicholas, III, and Micki Nicholas | 6/27/2002 |
| Warbelow's Air Ventures | 6/27/2002 |
| Gregory M. Bestor | 6/27/2002 |
| Frank George | 6/27/2002 |
| William F. Middleton | 6/28/2002 |
| Sylvester Monroe, Jr. | 7/1/2002 |
| Harvey Doyne Perry, Jr. | 7/2/2002 |
| Wayne A. McFadden | 7/2/2002 |
| Michael G. and Kate M. Lavigne | 7/2/2002 |
| Mohamed Barrie | 7/2/2002 |
| James F. and Dorothy A. Davis | 7/3/2002 |
| Roger Stoewer | 7/8/2002 |
| Marie G. and Michael L. Pacheco | 7/9/2002 |
| Harold T. and Francesca Redman | 7/9/2002 |
| Robert and Clara Satriana | 7/10/2002 |
| Barnett Banks, Inc. & Subsidiaries | 7/10/2002 |
| Scott T. Nobles | 7/11/2002 |
| Robert C. and Carol S. Jacobsen | 7/11/2002 |
| Michael A. and Teresa F. Albach | 7/11/2002 |
| Juan El Khouri and Kitty Hunter | 7/12/2002 |
| David J. Edwards | 7/12/2002 |
| Thomas S. Russo | 7/12/2002 |
| Atoumane Ndoye | 7/15/2002 |
| Jane H. and Leroy W. Hess | 7/16/2002 |
| Sonja and David Brown | 7/16/2002 |
| Donnell Floyd | 7/17/2002 |
| Metro Leasing and Development Corporation, East Bay Chevrolet Company, a Corporation | 7/17/2002 |
| Jack Chien Ching Huang | 7/18/2002 |
| Craig A. and Roseann B. Miller | 7/19/2002 |
| Donald G. and Beverly J. Oren | 7/19/2002 |
| J. Kelly and Martha L. Anderson | 7/19/2002 |
| Joyce H. Sams | 7/19/2002 |
| Jeffrey and Karen Winter | 7/22/2002 |
| Evelyn Perkins | 7/22/2002 |
| Robert and Lisa Morganstein | 7/23/2002 |
| Christopher Wagner | 7/23/2002 |
| Frederick M. and Cheryl A. Prouty | 7/24/2002 |
| Michael Sponberg | 7/29/2002 |
| Maine Yankee Atomic Power Company | 7/29/2002 |
| Willie Banks | 7/29/2002 |
| Charles M. Fatta and Mary T. Oleske | 7/30/2002 |
| Nimia Maria Ramos | 7/30/2002 |
| Frederick Leroy McGee, Jr. | 7/30/2002 |
| Richard B. Crow | 7/30/2002 |
| John W. Hauck, Jr. | 7/31/2002 |
| Charles Y. and Jin Y. Choi | 7/31/2002 |
| Roger and Jean Muldavin | 7/31/2002 |
| Gary Gougler | 7/31/2002 |
| Wesley W. and Patsie Burnett | 7/31/2002 |
| Rainer B. and Sonja D. Wagner | 7/31/2002 |
| Estate of Frances C. Glover, a.k.a. Frances C. Cloud, Deceased, Kevin Holleran and Wilmington Trust Co., Administrators Pro Tem | 8/2/2002 |
| Glen A. Blair | 8/5/2002 |
| Jacquelyn Brown | 8/5/2002 |
| Paul V. & Dorothy S. Kazunas | 8/5/2002 |
| John W. Schroeder, Jr. | 8/5/2002 |
| George W. Earnshaw | 8/5/2002 |
| Daniel Joseph White | 8/5/2002 |
| Timothy Scott and Anya Frances Anthony | 8/6/2002 |
| James T. Higdon | 8/6/2002 |
| Phil E. Anderson | 8/6/2002 |
| Teresita T. Daiz | 8/6/2002 |
| Thomas R. Hochschild, Sr. | 8/7/2002 |
| Steven L. and Laura J. Chambers | 8/7/2002 |
| Willie R. Davidson | 8/7/2002 |
| Lawrence Moore | 8/7/2002 |
| Shalom J. & Daniel F. Bonham | 8/7/2002 |
| Thomas E. Johnston and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston, Deceased, et al. | 8/8/2002 |
| Robert M. and Nancy I. Stewart | 8/8/2002 |
| Perry H. Kay, Sr. | 8/8/2002 |
| Gay M. Pfister | 8/8/2002 |
| Charles J. and Hyla J. Portaluppi | 8/12/2002 |
| Timothy Thomas and Janice Kathleen Kuberski | 8/12/2002 |
| Nathaniel Carter | 8/12/2002 |
| Tracy Jodette August | 8/12/2002 |
| Victor Grigoraci and Judith A. Grigoraci, et al. | 8/12/2002 |
| Michael Schaper | 8/13/2002 |
| Dennis M. Mudd | 8/14/2002 |
| Billye S. Cannon | 8/15/2002 |
| James D. Horn | 8/16/2002 |
| Michael R. and Sheila Olsen | 8/16/2002 |
| Theodore A. Pride | 8/16/2002 |
| W. Richard and Janice J. Morgan | 8/20/2002 |
| Donnie F. Schroeder | 8/20/2002 |
| Michael T. & Leone Carey | 8/20/2002 |
| Sandra L. Andary-Stern | 8/21/2002 |
| Richards Asset Mgmt. Trust, et al. | 8/21/2002 |
| Herbst Asset Mgmt. Trust, et al. | 8/21/2002 |
| Claudia J. Dunn | 8/22/2002 |
| Robert M. and Pamela Price | 8/23/2002 |
| Helen Hubbard | 8/26/2002 |
| Estate of Marie L. Concordia, Deceased, Edward C. McReady, Executor | 8/26/2002 |
| Terrell Equipment Company, Inc., et al. | 8/27/2002 |
| Lander Gibson | 8/27/2002 |
| Jared R. and Naylene M. Nield | 8/27/2002 |
| Dan B. Isaac | 8/28/2002 |
| Edward Reiss | 8/28/2002 |
| Adell Maxie, Jr. | 8/29/2002 |
| Ginger Harmornick | 9/3/2002 |
| Bernardo Paz | 9/3/2002 |
| Stanley K. and Sandra B. Evanko | 9/3/2002 |
| Ronald L. Heidrick | 9/3/2002 |
| Michael J. Roberts | 9/4/2002 |
| Royal and Shelly Spence Wiley | 9/4/2002 |
| Kevin and Bridget Naughton | 9/4/2002 |
| Edward A. Robinson III and Diana R. Robinson | 9/5/2002 |
| William C. and Cheryl M. Fowler | 9/6/2002 |
| Nevia Campbell | 9/6/2002 |
| Terri Armstrong | 9/9/2002 |
| Dennis Stewart | 9/10/2002 |
| Brandon Christopher Merriweather | 9/10/2002 |
| Roy and Margaret Eliason | 9/10/2002 |
| Joann Bramante | 9/12/2002 |
| Nathan Jaramillo and Davina Metzgar | 9/13/2002 |
| Terri L. Steffen | 9/13/2002 |
| Rowland G. and Valerie J. Pilaria | 9/16/2002 |
| Richard M. Schafer & Diane M. Wooten | 9/16/2002 |
| Joseph M. Grey Public Accountant, P.C. | 9/16/2002 |
| Michael A. McGrath and Frances Y. McGrath | 9/18/2002 |
| Samuel S. Lee | 9/18/2002 |
| Joseph D. Park and Mi Jung Park, et al. | 9/18/2002 |
| Calvin E. and Carol D. Neymeyer | 9/18/2002 |
| Maurice C. Wilson and Dorris E. Wilson | 9/19/2002 |
| Robert B. and Daisy A. Miley | 9/19/2002 |
| Robert R. Villwock | 9/19/2002 |
| Jon D. Dezagottis | 9/23/2002 |
| Estate of Marion P. Bradford, Deceased, Lizette L. Pryor, Executrix | 9/23/2002 |
| Tam N. Huynh | 9/23/2002 |
| Delbert C. Getman | 9/23/2002 |
| Robert Ancira | 9/24/2002 |
| Robert M. Johnson and Janna D. Begole, f.k.a. Janna D. Johnson | 9/24/2002 |
| Peter M. and Susan L. Hoffman | 9/24/2002 |
| Clyde E. Hack and Carole J. Hack | 9/25/2002 |
| William Wilson | 9/25/2002 |
| John Thurman and Elaine Sheryl Horejs | 9/25/2002 |
| Clyde E. Hack and Carole J. Hack | 9/25/2002 |
| John Thurman Horejs | 9/25/2002 |
| Estate of Theodore R. Thompson, Deceased, Betsy T. Turner, Executrix | 9/26/2002 |
| Lance Standifird | 9/26/2002 |
| Antonio and Joyce Rosario | 9/26/2002 |
| Cedric K. and Madelyn D. Nunn | 9/30/2002 |
| Tampa Bay Devil Rays, Ltd., Naimoli Baseball Enterprises, Inc., Tax Matters Partner | 9/30/2002 |
| Schneider Interests, L.P., Russ Schneider Farms, L.L.C., Tax Matters Partner | 9/30/2002 |
| Ruth Ferrarese | 9/30/2002 |
| Robert A. Wodarczyk | 9/30/2002 |
| Michael E. Nestor | 10/1/2002 |
| William Lenehan III and Barbara Lenehan | 10/2/2002 |
| David Andrew and Kathleen Stilwell Schmith | 10/2/2002 |
| John F. Heyse | 10/3/2002 |
| Richard S. and Mary L. Garcia | 10/3/2002 |
| Charles B. Owens and Sally L. Owens | 10/3/2002 |
| Robert and Martha Emanuel | 10/3/2002 |
| Joseph P. and Mary B. McDonald | 10/4/2002 |
| Martin and Suzanne Higbee | 10/4/2002 |
| Gilfred B. and Patricia Swartz | 10/4/2002 |
| Gerald A. and Henrietta V. Rauenhorst | 10/7/2002 |
| Craig A. Penfield | 10/7/2002 |
| Anthony M. Davich | 10/7/2002 |
| LaTanya Haywood | 10/8/2002 |
| Dieter Stussy | 10/8/2002 |
| Bassam J. Abdallah | 10/8/2002 |
| Karl V. Meier | 10/8/2002 |
| Raymond M. and Joy D. Jean | 10/8/2002 |
| Seymour and Phyllis C. Bronson | 10/9/2002 |
| Carl L. and Eugenia T. Henn | 10/9/2002 |
| Maurice W. Spiegel | 10/9/2002 |
| Larry Lee Schake | 10/10/2002 |
| Thomas H. Ploss | 10/10/2002 |
| Danney R. Land | 10/10/2002 |
| Ronald W. Nelson, Jr. and Jennifer J. Nelson | 10/10/2002 |
| Edward T. O'Toole | 10/15/2002 |
| Pedro Pelayo-Zabalza | 10/15/2002 |
| Michael O'Keefe Sowell | 10/17/2002 |
| Robert Matthew Donohoe and Jane Haregewoin Donohoe | 10/17/2002 |
| Irwin I. Skoller and Marsha Skoller | 10/17/2002 |
| Denny's Auto Sales, Inc. | 10/18/2002 |
| Stanley D. and Rosemary A. Clough | 10/18/2002 |
| Robert L. and Sara J. Helm | 10/18/2002 |
| Charles G. and Daphne C. M. Hall | 10/21/2002 |
| Ranie M. Raymond | 10/22/2002 |
| Carlin and Joyce A. Bartschi | 10/22/2002 |
| Lucy M. Wiggins | 10/23/2002 |
| Casey A. Roginiel | 10/24/2002 |
| Emily T. Nichols | 10/24/2002 |
| Clajon Gas Co., L.P., Aquila Gas Pipeline Corp., Tax Matters Partner | 10/25/2002 |
| John J. Petito | 10/28/2002 |
| Robert D. Hill | 10/29/2002 |
| Augustin B. Jombo | 10/29/2002 |
| Anthony J. Carino, Jr. and Jill V. Carino | 10/29/2002 |
| Robert P. Geiszler, Jr. and Penny V. Geiszler | 10/29/2002 |
| Estate of Frank Armstrong, Jr., Deceased, Frank Armstrong III, Executor | 10/29/2002 |
| Salvation Navy, Inc. | 10/30/2002 |
| Jose A. Perez | 10/30/2002 |
| FRGC Investment, LLC, James P. Mehen, Tax Matters Partner | 10/31/2002 |
| Jose Antonio Rios | 11/1/2002 |
| Curtis B. Keene | 11/1/2002 |
| James Lindsey and Lynne Lindsey | 11/4/2002 |
| Robert B. Leppin | 11/5/2002 |
| William and Shirley Pratt | 11/6/2002 |
| Mona L. Purcell | 11/7/2002 |
| Evans Publishing, Inc. | 11/7/2002 |
| E. Carolyn Mellen | 11/7/2002 |
| Virgil Cato | 11/12/2002 |
| Vincent S. Sciabica | 11/13/2002 |
| Chris Alan Roberts | 11/13/2002 |
| Tan Dang & Ke T. Chaw Dang v. Commissioner | 11/14/2002 |
| Michael Craig v. Commissioner | 11/14/2002 |
| Larry Minnick and Charla Minnick v. Commissioner | 11/18/2002 |
| Valentina Perrah v. Commissioner | 11/18/2002 |
| Emmitt Haskell Pack | 11/19/2002 |
| John Michael Kernan | 11/20/2002 |
| John Maier III | 11/20/2002 |
| Jeanne M. Trent | 11/20/2002 |
| Karl and Birgit Jahina | 11/21/2002 |
| Arthur O. & Wanda E. Trevino | 11/21/2002 |
| Gregory Paul and Denise M. Violette | 11/21/2002 |
| Paul A. and Marilyn J. Grothues | 11/25/2002 |
| Fay Dalton, Petitioner, and Robert Dalton, Intervenor | 11/25/2002 |
| Russell L. and Ruth C. Voorhees | 11/25/2002 |
| Duane S. Ashley | 11/25/2002 |
| Sanford M. and Sally Kirshenbaum | 11/25/2002 |
| Steve Dale Horn | 11/25/2002 |
| Phyllis Herrmann Witcher | 11/26/2002 |
| Joseph T. Tornichio | 11/26/2002 |
| Thomas K. and Billie J. Scallen | 11/27/2002 |
| Lapham Foundation, Inc. | 11/27/2002 |
| Best Auto Sales, Inc. | 12/2/2002 |
| Lewis Peter and Judy Hasty Larson | 12/2/2002 |
| Steven John Rennie | 12/2/2002 |
| Michael R. Loffer | 12/4/2002 |
| Christie E. Cuddeback and Lucille M. Cuddeback Memorial Fund | 12/6/2002 |
| Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors | 12/6/2002 |
| Estate of Elma Middleton Dailey, Deceased, Donor, K. Robert Dailey, II, Executor | 12/9/2002 |
| Henry A. Rabago | 12/11/2002 |
| Phillip Lee Allen and Carolyn F. Allen | 12/11/2002 |
| Marcel Toto Ngosso | 12/11/2002 |
| Stuart M. Smith, Jr. | 12/12/2002 |
| W. August Hillenbrand and Nancy K. Hillenbrand | 12/12/2002 |
| Jimmie L. Williams and Annie W. Williams, Deceased, Jimmie L. Williams, Personal Representative | 12/12/2002 |
| Brian G. Takaba | 12/16/2002 |
| Edgar L. and Joan H. Parker | 12/16/2002 |
| Rosalinda E. Alt | 12/17/2002 |
| Tsutomu Tedokon | 12/17/2002 |
| Carol A. Black and William R. Adams | 12/17/2002 |
| George J. and Sophia Mantakounis | 12/17/2002 |
| James V. Abrams and Laurie Abrams | 12/19/2002 |
| State Farm Mutual Automobile Insurance Company and Subsidiaries | 12/19/2002 |
| John A. Francisco | 12/19/2002 |
| Lyndell Scott Hegwood | 12/20/2002 |
| Joyce E. Hastings | 12/23/2002 |
| Daniel V. Alfaro and Irma L. Alfaro | 12/23/2002 |
| Raymond Wright | 12/26/2002 |
| Fred Allnutt | 12/26/2002 |
| Peter John Mihok | 12/26/2002 |
| Joseph Allen Gingrich | 12/27/2002 |
| William T. Butler, Transferee | 12/27/2002 |
| Christopher Kiley | 12/27/2002 |
| Dale Curtis Kinslow | 12/27/2002 |
| Joseph W. Dorn | 12/30/2002 |
| Brenda H. Robinson | 12/30/2002 |
| Raymond J. and Jacquelyn M. Byrne | 12/30/2002 |
| Thomas Lee Woodall | 12/30/2002 |
| Linda A. Fields | 12/30/2002 |
| Paul F. Nichols and Eleanore M. Nichols | 12/30/2002 |
| Fletcher H. Hyler | 12/30/2002 |