KAUFMAN v. COMMISSIONER Date Filed: July 2nd, 2001 Citations: 2001 T.C. Memo. 161, 82 T.C.M. 1, 2001 Tax Ct. Memo LEXIS 188 Docket Number: No. 12363-99
ELLIOTT v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 164, 82 T.C.M. 13, 2001 Tax Ct. Memo LEXIS 193 Docket Number: No. 19425-98; No. 19433-98
VAKSMAN v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 165, 82 T.C.M. 19, 2001 Tax Ct. Memo LEXIS 194 Docket Number: No. 4741-00
RUGGIERO v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 162, 82 T.C.M. 3, 2001 Tax Ct. Memo LEXIS 195 Docket Number: No. 9561-00
NILSEN v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 163, 82 T.C.M. 7, 2001 Tax Ct. Memo LEXIS 196 Docket Number: No. 17295-99; No. 17296-99
KEY v. COMMISSIONER Date Filed: July 5th, 2001 Citations: 2001 T.C. Memo. 166, 82 T.C.M. 23, 2001 Tax Ct. Memo LEXIS 197 Docket Number: No. 15117-98
SYKES v. COMMISSIONER Date Filed: July 6th, 2001 Citations: 2001 T.C. Memo. 169, 82 T.C.M. 147, 2001 Tax Ct. Memo LEXIS 200 Docket Number: No. 3844-00
ESTATE OF H.A. TRUE v. COMMISSIONER Date Filed: July 6th, 2001 Citations: 2001 T.C. Memo. 167, 82 T.C.M. 27, 2001 Tax Ct. Memo LEXIS 199 Docket Number: No. 10940-97; No. 3408-98; No. 3409-98
ROMER v. COMMISSIONER Date Filed: July 6th, 2001 Citations: 2001 T.C. Memo. 168, 82 T.C.M. 132, 2001 Tax Ct. Memo LEXIS 198 Docket Number: No. 11646-97
LABORERS' INT'L UNION OF NORTH AMERICA v. COMMISSIONER Date Filed: July 9th, 2001 Citations: 2001 T.C. Memo. 171, 82 T.C.M. 158, 170 L.R.R.M. (BNA) 3083, 2001 Tax Ct. Memo LEXIS 201 Docket Number: No. 910-00
ESTATE OF GLADYS J. COOK v. COMMISSIONER Date Filed: July 9th, 2001 Citations: 2001 T.C. Memo. 170, 82 T.C.M. 154, 2001 Tax Ct. Memo LEXIS 202 Docket Number: No. 15284-99
Pelham v. Comm'r Date Filed: July 12th, 2001 Citations: 2001 T.C. Memo. 173, 82 T.C.M. 164, 2001 Tax Ct. Memo LEXIS 205 Docket Number: No. 18687-99; No. 18688-99
CIM TRUST v. COMMISSIONER Date Filed: July 12th, 2001 Citations: 2001 T.C. Memo. 172, 82 T.C.M. 161, 2001 Tax Ct. Memo LEXIS 204 Docket Number: No. 18689-99; No. 18690-99
UAL Corp. v. Comm'r Date Filed: July 13th, 2001 Citations: 117 T.C. No. 2, 117 T.C. 7, 82 T.C.M. 4130, 2001 U.S. Tax Ct. LEXIS 33 Docket Number: No. 18573-98
ESTATE OF MARVIN M. SCHWAN v. COMMISSIONER Date Filed: July 13th, 2001 Citations: 2001 T.C. Memo. 174, 82 T.C.M. 168, 2001 Tax Ct. Memo LEXIS 207 Docket Number: No. 21554-97; No. 21555-97
WESTPAC PAC. FOODS v. COMMISSIONER Date Filed: July 16th, 2001 Citations: 2001 T.C. Memo. 175, 82 T.C.M. 175, 2001 Tax Ct. Memo LEXIS 208 Docket Number: No. 12400-99
PINE CREEK FARMS, LTD. v. COMMISSIONER Date Filed: July 17th, 2001 Citations: 2001 T.C. Memo. 176, 82 T.C.M. 181, 2001 Tax Ct. Memo LEXIS 209 Docket Number: No. 16033-99
CARMENA v. COMMISSIONER Date Filed: July 19th, 2001 Citations: 2001 T.C. Memo. 177, 82 T.C.M. 184, 2001 Tax Ct. Memo LEXIS 212 Docket Number: No. 3412-99
MUELLER v. COMMISSIONER Date Filed: July 19th, 2001 Citations: 2001 T.C. Memo. 178, 82 T.C.M. 190, 2001 Tax Ct. Memo LEXIS 211 Docket Number: No. 3336-95
EMMIT v. COMMISSIONER Date Filed: July 19th, 2001 Citations: 2001 T.C. Memo. 179, 82 T.C.M. 197, 2001 Tax Ct. Memo LEXIS 210 Docket Number: No. 11995-99
SERFUSTINI v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 183, 82 T.C.M. 274, 2001 Tax Ct. Memo LEXIS 218 Docket Number: No. 14383-99
WEIR v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 184, 82 T.C.M. 281, 2001 Tax Ct. Memo LEXIS 216 Docket Number: No. 11550-99
CHRISTENSEN v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 185, 82 T.C.M. 286, 2001 Tax Ct. Memo LEXIS 219 Docket Number: No. 16479-99
CHICAGO MERCANTILE EXCH. v. COMMISSIONER Date Filed: July 24th, 2001 Citations: 2001 T.C. Memo. 189, 82 T.C.M. 301, 2001 Tax Ct. Memo LEXIS 220 Docket Number: No. 8984-95; No. 16082-95
WOLGAMOTT v. COMMISSIONER Date Filed: July 24th, 2001 Citations: 2001 T.C. Memo. 188, 82 T.C.M. 300, 2001 Tax Ct. Memo LEXIS 221 Docket Number: No. 3320-00
BILZERIAN v. COMMISSIONER Date Filed: July 24th, 2001 Citations: 2001 T.C. Memo. 187, 82 T.C.M. 295, 2001 Tax Ct. Memo LEXIS 222 Docket Number: No. 10201-95
MCMAHAN v. COMMISSIONER Date Filed: July 25th, 2001 Citations: 2001 T.C. Memo. 191, 82 T.C.M. 320, 2001 Tax Ct. Memo LEXIS 224 Docket Number: No. 14282-99L
TIETIG v. COMMISSIONER Date Filed: July 25th, 2001 Citations: 2001 T.C. Memo. 190, 82 T.C.M. 304, 2001 Tax Ct. Memo LEXIS 223 Docket Number: No. 5884-98
MANAGAN v. COMMISSIONER Date Filed: July 26th, 2001 Citations: 2001 T.C. Memo. 192, 82 T.C.M. 322, 2001 Tax Ct. Memo LEXIS 225 Docket Number: No. 6795-99
REUBEN v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 193, 82 T.C.M. 324, 2001 Tax Ct. Memo LEXIS 226 Docket Number: No. 3215-00
COX v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 196, 82 T.C.M. 336, 2001 Tax Ct. Memo LEXIS 227 Docket Number: No. 9989-99; No. 9990-99; No. 9991-99
SUNIK v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 195, 82 T.C.M. 333, 2001 Tax Ct. Memo LEXIS 228 Docket Number: No. 9941-99
ESTATE OF HARVEY FEINSMITH v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 194, 82 T.C.M. 325, 2001 Tax Ct. Memo LEXIS 229 Docket Number: No. 16334-99
BECK v. COMMISSIONER Date Filed: July 30th, 2001 Citations: 2001 T.C. Memo. 198, 82 T.C.M. 347, 2001 Tax Ct. Memo LEXIS 230 Docket Number: No. 14577-98; No. 14578-98
DAMRON AUTO PARTS, INC. v. COMMISSIONER Date Filed: July 30th, 2001 Citations: 2001 T.C. Memo. 197, 82 T.C.M. 344, 2001 Tax Ct. Memo LEXIS 231 Docket Number: No. 5661-00
NATIONAL BANCORP OF ALASKA v. COMMISSIONER Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 202, 82 T.C.M. 369, 2001 Tax Ct. Memo LEXIS 234 Docket Number: No. 6388-00
CASHMAN v. COMMISSIONER Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 199, 82 T.C.M. 356, 2001 Tax Ct. Memo LEXIS 232 Docket Number: No. 20507-98
ZIDAR v. COMMISSIONER Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 200, 82 T.C.M. 357, 2001 Tax Ct. Memo LEXIS 236 Docket Number: No. 11484-99
TAMMS v. COMMISSIONER Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 201, 82 T.C.M. 363, 2001 Tax Ct. Memo LEXIS 235 Docket Number: No. 8130-99
Midland Fin. Co. v. Comm'r Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 203, 82 T.C.M. 371, 2001 Tax Ct. Memo LEXIS 233 Docket Number: No. 12302-99; No. 4574-00
LOBE v. COMMISSIONER Date Filed: August 6th, 2001 Citations: 2001 T.C. Memo. 204, 82 T.C.M. 373, 2001 Tax Ct. Memo LEXIS 239 Docket Number: No. 19157-99
ESTATE OF MARY CATHERINE v. COMMISSIONER Date Filed: August 6th, 2001 Citations: 2001 T.C. Memo. 206, 82 T.C.M. 379, 2001 Tax Ct. Memo LEXIS 238 Docket Number: No. 1640-00
CLARK v. COMMISSIONER Date Filed: August 6th, 2001 Citations: 2001 T.C. Memo. 205, 82 T.C.M. 375, 2001 Tax Ct. Memo LEXIS 237 Docket Number: No. 15384-99
FOX v. COMMISSIONER Date Filed: August 7th, 2001 Citations: 2001 T.C. Memo. 208, 82 T.C.M. 395, 2001 Tax Ct. Memo LEXIS 241 Docket Number: No. 5080-99; No. 5081-99; No. 5082-99
FRIEDMANN v. COMMISSIONER Date Filed: August 7th, 2001 Citations: 2001 T.C. Memo. 207, 82 T.C.M. 381, 2001 Tax Ct. Memo LEXIS 240 Docket Number: No. 17486-96
ESTATE OF WILLIAM BLAKE BURRIS v. COMMISSIONER Date Filed: August 8th, 2001 Citations: 2001 T.C. Memo. 210, 82 T.C.M. 400, 2001 Tax Ct. Memo LEXIS 243 Docket Number: No. 12899-99
Reytblatt v. Comm'r Date Filed: August 8th, 2001 Citations: 2001 T.C. Memo. 209, 82 T.C.M. 398, 2001 Tax Ct. Memo LEXIS 242 Docket Number: No. 6493-00
LOPEZ v. COMMISSIONER Date Filed: August 9th, 2001 Citations: 2001 T.C. Memo. 211, 82 T.C.M. 405, 2001 Tax Ct. Memo LEXIS 245 Docket Number: No. 174-00
WEIL v. COMMISSIONER Date Filed: August 9th, 2001 Citations: 2001 T.C. Memo. 212, 82 T.C.M. 409, 2001 Tax Ct. Memo LEXIS 244 Docket Number: No. 5919-00
WATSON v. COMMISSIONER Date Filed: August 10th, 2001 Citations: 2001 T.C. Memo. 213, 82 T.C.M. 412, 2001 Tax Ct. Memo LEXIS 247 Docket Number: No. 3609-00L
VEGA v. COMMISSIONER Date Filed: August 10th, 2001 Citations: 2001 T.C. Memo. 214, 82 T.C.M. 415, 2001 Tax Ct. Memo LEXIS 246 Docket Number: No. 9217-00
MARES v. COMMISSIONER Date Filed: August 13th, 2001 Citations: 2001 T.C. Memo. 216, 82 T.C.M. 425, 2001 Tax Ct. Memo LEXIS 248 Docket Number: No. 11339-99
OLSEN v. COMMISSIONER Date Filed: August 13th, 2001 Citations: 2001 T.C. Memo. 217, 82 T.C.M. 426, 2001 Tax Ct. Memo LEXIS 249 Docket Number: No. 13705-98
FAVERO v. COMMISSIONER Date Filed: August 13th, 2001 Citations: 2001 T.C. Memo. 219, 82 T.C.M. 432, 2001 Tax Ct. Memo LEXIS 250 Docket Number: No. 10427-99
WEITZMAN v. COMMISSIONER Date Filed: August 13th, 2001 Citations: 2001 T.C. Memo. 215, 82 T.C.M. 419, 2001 Tax Ct. Memo LEXIS 252 Docket Number: No. 467-00
FAGAN v. COMMISSIONER Date Filed: August 14th, 2001 Citations: 2001 T.C. Memo. 222, 82 T.C.M. 443, 2001 Tax Ct. Memo LEXIS 256 Docket Number: No. 820-98
BRAZORIA COUNTY STEWART FOOD MKTS. v. COMMISSIONER Date Filed: August 14th, 2001 Citations: 2001 T.C. Memo. 220, 82 T.C.M. 435, 2001 Tax Ct. Memo LEXIS 254 Docket Number: No. 1037-99
KUPERSMIT v. COMMISSIONER Date Filed: August 14th, 2001 Citations: 2001 T.C. Memo. 221, 82 T.C.M. 440, 2001 Tax Ct. Memo LEXIS 255 Docket Number: No. 8981-00
JETER v. COMMISSIONER Date Filed: August 14th, 2001 Citations: 2001 T.C. Memo. 223, 82 T.C.M. 445, 2001 Tax Ct. Memo LEXIS 253 Docket Number: No. 15017-99
WHITTAKER v. COMMISSIONER Date Filed: August 15th, 2001 Citations: 2001 T.C. Memo. 224, 82 T.C.M. 447, 2001 Tax Ct. Memo LEXIS 257 Docket Number: No. 11433-00
XUNCAX v. COMMISSIONER Date Filed: August 15th, 2001 Citations: 2001 T.C. Memo. 226, 82 T.C.M. 455, 2001 Tax Ct. Memo LEXIS 258 Docket Number: No. 3380-00
ESTATE OF MICHAEL J. THOMAS v. COMMISSIONER Date Filed: August 15th, 2001 Citations: 2001 T.C. Memo. 225, 82 T.C.M. 449, 2001 Tax Ct. Memo LEXIS 259 Docket Number: No. 15734-99
PETTYJOHN v. COMMISSIONER Date Filed: August 16th, 2001 Citations: 2001 T.C. Memo. 227, 82 T.C.M. 461, 2001 Tax Ct. Memo LEXIS 260 Docket Number: No. 2264-00
LOPEZ v. COMMISSIONER Date Filed: August 20th, 2001 Citations: 2001 T.C. Memo. 228, 82 T.C.M. 469, 2001 Tax Ct. Memo LEXIS 261 Docket Number: No. 10494-00L
ESTATE OF PATTIE WELDER EDWARDS v. COMMISSIONER Date Filed: August 23rd, 2001 Citations: 2001 T.C. Memo. 229, 82 T.C.M. 471, 2001 Tax Ct. Memo LEXIS 262 Docket Number: No. 10172-99
PAYNE v. COMMISSIONER Date Filed: August 27th, 2001 Citations: 2001 T.C. Memo. 231, 82 T.C.M. 477, 2001 Tax Ct. Memo LEXIS 264 Docket Number: No. 980-95; No. 26812-95
CONSOLE v. COMMISSIONER Date Filed: September 5th, 2001 Citations: 2001 T.C. Memo. 232, 82 T.C.M. 479, 2001 Tax Ct. Memo LEXIS 268 Docket Number: No. 14972-97
TINNELL v. COMMISSIONER Date Filed: September 6th, 2001 Citations: 2001 T.C. Memo. 233, 82 T.C.M. 482, 2001 Tax Ct. Memo LEXIS 270 Docket Number: No. 20318-97
BEALS BROS. MGMT. CORP. v. COMMISSIONER Date Filed: September 6th, 2001 Citations: 2001 T.C. Memo. 234, 82 T.C.M. 485, 2001 Tax Ct. Memo LEXIS 269 Docket Number: No. 10871-99R
FRIEDLAND v. COMMISSIONER Date Filed: September 10th, 2001 Citations: 2001 T.C. Memo. 236, 82 T.C.M. 492, 2001 Tax Ct. Memo LEXIS 272 Docket Number: No. 14267-99
ESTATE OF JAMES W. BOYLE v. COMMISSIONER Date Filed: September 10th, 2001 Citations: 2001 T.C. Memo. 235, 82 T.C.M. 488, 2001 Tax Ct. Memo LEXIS 271 Docket Number: No. 18586-98
FAIRCHILD v. COMMISSIONER Date Filed: September 10th, 2001 Citations: 2001 T.C. Memo. 237, 82 T.C.M. 495, 2001 Tax Ct. Memo LEXIS 273 Docket Number: No. 21918-97
LOWRY v. COMMISSIONER Date Filed: September 14th, 2001 Citations: 2001 T.C. Memo. 238, 82 T.C.M. 499, 2001 Tax Ct. Memo LEXIS 275 Docket Number: No. 11579-00
ESTATE OF HAINES B. GAFFNER v. COMMISSIONER Date Filed: September 14th, 2001 Citations: 2001 T.C. Memo. 239, 82 T.C.M. 501, 2001 Tax Ct. Memo LEXIS 276 Docket Number: No. 5522-00; No. 5523-00
Brodsky v. Comm'r Date Filed: September 14th, 2001 Citations: 2001 T.C. Memo. 240, 82 T.C.M. 505, 2001 Tax Ct. Memo LEXIS 274 Docket Number: No. 18571-98
CARALAN TRUST v. COMMISSIONER Date Filed: September 17th, 2001 Citations: 2001 T.C. Memo. 241, 82 T.C.M. 559, 2001 Tax Ct. Memo LEXIS 278 Docket Number: No. 10151-99
BARNARD v. COMMISSIONER Date Filed: September 17th, 2001 Citations: 2001 T.C. Memo. 242, 82 T.C.M. 571, 2001 Tax Ct. Memo LEXIS 277 Docket Number: No. 11118-99
CHRYSLER CORP. v. COMMISSIONER Date Filed: September 18th, 2001 Citations: 2001 T.C. Memo. 244, 82 T.C.M. 580, 2001 Tax Ct. Memo LEXIS 279 Docket Number: No. 22148-97
LABATO v. COMMISSIONER Date Filed: September 18th, 2001 Citations: 2001 T.C. Memo. 243, 82 T.C.M. 579, 2001 Tax Ct. Memo LEXIS 280 Docket Number: No. 4781-99
IHC GROUP v. COMMISSIONER Date Filed: September 19th, 2001 Citations: 2001 T.C. Memo. 247, 82 T.C.M. 606, 2001 Tax Ct. Memo LEXIS 283 Docket Number: No. 14599-99X
IHC Health Plans, Inc.v Comm'r Date Filed: September 19th, 2001 Citations: 2001 T.C. Memo. 246, 82 T.C.M. 593, 2001 Tax Ct. Memo LEXIS 284 Docket Number: No. 14600-99X
IHC CARE, INC. v. COMMISSIONER Date Filed: September 19th, 2001 Citations: 2001 T.C. Memo. 248, 82 T.C.M. 617, 2001 Tax Ct. Memo LEXIS 282 Docket Number: No. 14601-99X
Gregg v. Comm'r Date Filed: September 19th, 2001 Citations: 2001 T.C. Memo. 245, 82 T.C.M. 588, 2001 Tax Ct. Memo LEXIS 281 Docket Number: No. 13188-96
COHEN v. COMMISSIONER Date Filed: September 20th, 2001 Citations: 2001 T.C. Memo. 249, 82 T.C.M. 627, 2001 Tax Ct. Memo LEXIS 285 Docket Number: No. 16641-96
VELASCO v. COMMISSIONER Date Filed: September 21st, 2001 Citations: 2001 T.C. Memo. 252, 82 T.C.M. 640, 2001 Tax Ct. Memo LEXIS 286 Docket Number: No. 16368-99
ESTATE OF ELEANOR T.R. TROTTER v. COMMISSIONER Date Filed: September 21st, 2001 Citations: 2001 T.C. Memo. 250, 82 T.C.M. 633, 2001 Tax Ct. Memo LEXIS 287 Docket Number: No. 288-00
Sklar v. Comm'r Date Filed: September 21st, 2001 Citations: 2001 T.C. Memo. 251, 82 T.C.M. 638, 2001 Tax Ct. Memo LEXIS 288 Docket Number: No. 395-01
CHAMA v. COMMISSIONER Date Filed: September 24th, 2001 Citations: 2001 T.C. Memo. 253, 82 T.C.M. 642, 2001 Tax Ct. Memo LEXIS 289 Docket Number: No. 8083-00
FREEMAN v. COMMISSIONER Date Filed: September 28th, 2001 Citations: 2001 T.C. Memo. 254, 82 T.C.M. 643, 2001 Tax Ct. Memo LEXIS 290 Docket Number: 13195-99
ESTATE OF JOHN L. BAIRD v. COMMISSIONER Date Filed: September 28th, 2001 Citations: 2001 T.C. Memo. 258, 82 T.C.M. 666, 2001 Tax Ct. Memo LEXIS 292 Docket Number: No. 8656-99; No. 8657-99
MOTLEY v. COMMISSIONER Date Filed: September 28th, 2001 Citations: 2001 T.C. Memo. 257, 82 T.C.M. 664, 2001 Tax Ct. Memo LEXIS 293 Docket Number: No. 11824-99
PATTON v. COMMISSIONER Date Filed: September 28th, 2001 Citations: 2001 T.C. Memo. 256, 82 T.C.M. 661, 2001 Tax Ct. Memo LEXIS 294 Docket Number: No. 5892-00
SNYDER v. COMMISSIONER Date Filed: September 28th, 2001 Citations: 2001 T.C. Memo. 255, 82 T.C.M. 651, 2001 Tax Ct. Memo LEXIS 291 Docket Number: No. 11638-99
BEMIDJI DISTRIB. CO. v. COMMISSIONER Date Filed: October 1st, 2001 Citations: 2001 T.C. Memo. 260, 82 T.C.M. 677, 2001 Tax Ct. Memo LEXIS 295 Docket Number: No. 7186-99; No. 7264-99
IHLENFELDT v. COMMISSIONER Date Filed: October 1st, 2001 Citations: 2001 T.C. Memo. 259, 82 T.C.M. 673, 2001 Tax Ct. Memo LEXIS 296 Docket Number: No. 19250-96; No. 19251-96
COMBS v. COMMISSIONER Date Filed: October 3rd, 2001 Citations: 2001 T.C. Memo. 264, 82 T.C.M. 712, 2001 Tax Ct. Memo LEXIS 300 Docket Number: No. 9198-00
ESTATE OF ELMA MIDDLETON DAILEY v. COMMISSIONER Date Filed: October 3rd, 2001 Citations: 2001 T.C. Memo. 263, 82 T.C.M. 710, 2001 Tax Ct. Memo LEXIS 299 Docket Number: No. 6251-00; No. 6262-00
B & D FOUNDS., INC. v. COMMISSIONER Date Filed: October 3rd, 2001 Citations: 2001 T.C. Memo. 262, 82 T.C.M. 692, 2001 Tax Ct. Memo LEXIS 298 Docket Number: No. 14973-98
LEBOUEF v. COMMISSIONER Date Filed: October 3rd, 2001 Citations: 2001 T.C. Memo. 261, 82 T.C.M. 685, 2001 Tax Ct. Memo LEXIS 297 Docket Number: No. 15785-99
MITCHELL v. COMMISSIONER Date Filed: October 4th, 2001 Citations: 2001 T.C. Memo. 269, 82 T.C.M. 732, 2001 Tax Ct. Memo LEXIS 302 Docket Number: No. 413-00
