Denali Dental Services v. Commissioner

Date Filed: September 5th, 1989

Citations: 1989 T.C. Memo. 482, 58 T.C.M. 13, 1989 Tax Ct. Memo LEXIS 482

Docket Number: Docket Nos. 12145-81; 12146-81; 12149-81; 16996-83; 16997-83

Young v. Commissioner

Date Filed: September 5th, 1989

Citations: 1989 T.C. Memo. 480, 58 T.C.M. 1, 1989 Tax Ct. Memo LEXIS 480

Docket Number: 31620-85; 22773-86

Modern Computer Games, Inc. v. Commissioner

Date Filed: September 5th, 1989

Citations: 1989 T.C. Memo. 483, 58 T.C.M. 23, 1989 Tax Ct. Memo LEXIS 483

Docket Number: Docket No. 1866-89

Miller v. Commissioner

Date Filed: September 5th, 1989

Citations: 1989 T.C. Memo. 485, 58 T.C.M. 39, 1989 Tax Ct. Memo LEXIS 485

Docket Number: Docket No. 12058-84

Rubin v. Commissioner

Date Filed: September 5th, 1989

Citations: 1989 T.C. Memo. 484, 58 T.C.M. 25, 1989 Tax Ct. Memo LEXIS 484

Docket Number: Docket No. 1453-85

Pauli v. Commissioner

Date Filed: September 5th, 1989

Citations: 1989 T.C. Memo. 481, 58 T.C.M. 9, 1989 Tax Ct. Memo LEXIS 481

Docket Number: Docket No. 5104-81

Patmon v. Commissioner

Date Filed: September 6th, 1989

Citations: 1989 T.C. Memo. 487, 58 T.C.M. 84, 1989 Tax Ct. Memo LEXIS 490

Docket Number: Docket No. 34390-84

Gula v. Commissioner

Date Filed: September 6th, 1989

Citations: 1989 T.C. Memo. 486, 58 T.C.M. 42, 1989 Tax Ct. Memo LEXIS 489

Docket Number: Docket Nos. 15405-84; 15924-84; 16846-84; 18945-84; 20208-84; 20114-84; 21389-84; 21391-84; 21392-84; 26815-84

Lewis v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 491, 58 T.C.M. 93, 1989 Tax Ct. Memo LEXIS 494

Docket Number: Docket No. 22238-85

Muserlian v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 493, 58 T.C.M. 100, 1989 Tax Ct. Memo LEXIS 496

Docket Number: Docket Nos. 19882-86; 19906-86; 48578-86

Sislik v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 495, 58 T.C.M. 115, 1989 Tax Ct. Memo LEXIS 498

Docket Number: Docket No. 39977-85

Stein v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 489, 58 T.C.M. 85, 1989 Tax Ct. Memo LEXIS 492

Docket Number: Docket No. 14227-86

Riet v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 494, 58 T.C.M. 110, 1989 Tax Ct. Memo LEXIS 497

Docket Number: Docket No. 2442-87

Mack v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 490, 58 T.C.M. 89, 1989 Tax Ct. Memo LEXIS 493

Docket Number: Docket No. 15356-84

Marinos v. Commissioner

Date Filed: September 7th, 1989

Citations: 1989 T.C. Memo. 492, 58 T.C.M. 97, 1989 Tax Ct. Memo LEXIS 495

Docket Number: Docket No. 30774-86

Dewhurst v. Commissioner

Date Filed: September 11th, 1989

Citations: 1989 T.C. Memo. 499, 58 T.C.M. 136, 1989 Tax Ct. Memo LEXIS 502

Docket Number: Docket No. 2124-88

Garcia v. Commissioner

Date Filed: September 11th, 1989

Citations: 1989 T.C. Memo. 496, 58 T.C.M. 121, 1989 Tax Ct. Memo LEXIS 499

Docket Number: Docket No. 5895-87

Epstein v. Commissioner

Date Filed: September 11th, 1989

Citations: 1989 T.C. Memo. 498, 58 T.C.M. 128, 1989 Tax Ct. Memo LEXIS 501

Docket Number: Docket No. 17564-87

Coleman v. Commissioner

Date Filed: September 11th, 1989

Citations: 1989 T.C. Memo. 497, 58 T.C.M. 125, 1989 Tax Ct. Memo LEXIS 500

Docket Number: Docket Nos. 17221-86; 17466-86; 17467-86; 13516-87; 13530-87; 13531-87

Financial Principles Co. v. Commissioner

Date Filed: September 12th, 1989

Citations: 1989 T.C. Memo. 500, 58 T.C.M. 137, 1989 Tax Ct. Memo LEXIS 503

Docket Number: Docket No. 7388-88

Hall v. Commissioner

Date Filed: September 13th, 1989

Citations: 1989 T.C. Memo. 502, 58 T.C.M. 140, 1989 Tax Ct. Memo LEXIS 505

Docket Number: Docket No. 33888-87

Bert v. Commissioner

Date Filed: September 13th, 1989

Citations: 1989 T.C. Memo. 503, 58 T.C.M. 144, 1989 Tax Ct. Memo LEXIS 506

Docket Number: Docket No. 38641-86

Kimmerling v. Commissioner

Date Filed: September 13th, 1989

Citations: 1989 T.C. Memo. 501, 58 T.C.M. 138, 1989 Tax Ct. Memo LEXIS 504

Docket Number: Docket No. 11042-88

Monteleone v. Commissioner

Date Filed: September 14th, 1989

Citations: 1989 T.C. Memo. 504, 58 T.C.M. 150, 1989 Tax Ct. Memo LEXIS 507

Docket Number: Docket No. 12694-88

Stewart v. Commissioner

Date Filed: September 14th, 1989

Citations: 1989 T.C. Memo. 505, 58 T.C.M. 152, 1989 Tax Ct. Memo LEXIS 508

Docket Number: Docket Nos. 39391-87; 913-88; 8600-88

Sierra Design Research & Dev. Ltd. Partnership v. Commissioner

Date Filed: September 14th, 1989

Citations: 1989 T.C. Memo. 506, 58 T.C.M. 164, 1989 Tax Ct. Memo LEXIS 509

Docket Number: Docket Nos. 22495-87; 30322-87; 4228-88

Edmands v. Commissioner

Date Filed: September 19th, 1989

Citations: 1989 T.C. Memo. 507, 58 T.C.M. 167, 1989 Tax Ct. Memo LEXIS 510

Docket Number: Docket No. 2311-85

McFall v. Commissioner

Date Filed: September 20th, 1989

Citations: 1989 T.C. Memo. 510, 58 T.C.M. 175, 1989 Tax Ct. Memo LEXIS 513

Docket Number: Docket No. 17704-88

Smith v. Comm'r

Date Filed: September 20th, 1989

Citations: 1989 T.C. Memo. 508, 58 T.C.M. 173, 1989 Tax Ct. Memo LEXIS 511

Docket Number: Docket No. 6813-89

Johnson v. Commissioner

Date Filed: September 20th, 1989

Citations: 1989 T.C. Memo. 509, 58 T.C.M. 174, 1989 Tax Ct. Memo LEXIS 512

Docket Number: Docket No. 18142-88

Camacho v. Commissioner

Date Filed: September 21st, 1989

Citations: 1989 T.C. Memo. 513, 58 T.C.M. 182, 1989 Tax Ct. Memo LEXIS 488

Docket Number: Docket No. 26425-86

Estate of Casey v. Commissioner

Date Filed: September 21st, 1989

Citations: 1989 T.C. Memo. 511, 58 T.C.M. 176, 1989 Tax Ct. Memo LEXIS 486

Docket Number: Docket No. 3214-88

De Vincent v. Commissioner

Date Filed: September 21st, 1989

Citations: 1989 T.C. Memo. 512, 58 T.C.M. 179, 1989 Tax Ct. Memo LEXIS 487

Docket Number: Docket No. 48172-86

Hesse v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 515, 58 T.C.M. 199, 1989 Tax Ct. Memo LEXIS 515

Docket Number: Docket No. 46095-86; 46136-86

Stenclik v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 516, 58 T.C.M. 205, 1989 Tax Ct. Memo LEXIS 516

Docket Number: Docket No. 24719-88

Golden v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 514, 58 T.C.M. 185, 1989 Tax Ct. Memo LEXIS 514

Docket Number: Docket No. 21693-84

Lockwood v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 519, 58 T.C.M. 215, 1989 Tax Ct. Memo LEXIS 519

Docket Number: Docket No. 22530-87

Cournan v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 520, 58 T.C.M. 219, 1989 Tax Ct. Memo LEXIS 520

Docket Number: Docket No. 6692-88

Culp v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 517, 58 T.C.M. 207, 1989 Tax Ct. Memo LEXIS 517

Docket Number: Docket No. 31902-86

Ferrari v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 521, 58 T.C.M. 221, 1989 Tax Ct. Memo LEXIS 521

Docket Number: Docket No. 36048-87

Lee Optical Associated Cos. Pension Plan & Trust v. Commissioner

Date Filed: September 25th, 1989

Citations: 1989 T.C. Memo. 518, 58 T.C.M. 213, 1989 Tax Ct. Memo LEXIS 518

Docket Number: Docket No. 38295-86

Rheal v. Commissioner

Date Filed: September 26th, 1989

Citations: 1989 T.C. Memo. 525, 58 T.C.M. 229, 11 Employee Benefits Cas. (BNA) 1715, 1989 Tax Ct. Memo LEXIS 525

Docket Number: Docket No. 32905-87

Worthington v. Commissioner

Date Filed: September 26th, 1989

Citations: 1989 T.C. Memo. 523, 58 T.C.M. 226, 1989 Tax Ct. Memo LEXIS 523

Docket Number: Docket No. 582-89

Kirschbaum v. Commissioner

Date Filed: September 26th, 1989

Citations: 1989 T.C. Memo. 526, 58 T.C.M. 232, 1989 Tax Ct. Memo LEXIS 526

Docket Number: Docket Nos. 43604-86; 668-88

Zegel v. Commissioner

Date Filed: September 26th, 1989

Citations: 1989 T.C. Memo. 522, 58 T.C.M. 224, 1989 Tax Ct. Memo LEXIS 522

Docket Number: Docket No. 2995-85

Peoples Loan & Trust Co. v. Commissioner

Date Filed: September 26th, 1989

Citations: 1989 T.C. Memo. 524, 58 T.C.M. 227, 1989 Tax Ct. Memo LEXIS 524

Docket Number: Docket Nos. 30402-84; 30420-84

Luther v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 534, 58 T.C.M. 276, 1989 Tax Ct. Memo LEXIS 534

Docket Number: Docket No. 7861-85

Hughes v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 528, 58 T.C.M. 246, 1989 Tax Ct. Memo LEXIS 528

Docket Number: Docket Nos. 17703-84; 4752-86

Vasta v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 531, 58 T.C.M. 263, 1989 Tax Ct. Memo LEXIS 531

Docket Number: Docket No. 30840-87

Givens v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 529, 58 T.C.M. 255, 1989 Tax Ct. Memo LEXIS 529

Docket Number: Docket No. 12707-88

Bryant v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 527, 58 T.C.M. 235, 1989 Tax Ct. Memo LEXIS 527

Docket Number: Docket No. 3013-85

McCulloch v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 530, 58 T.C.M. 260, 1989 Tax Ct. Memo LEXIS 530

Docket Number: Docket No. 26648-87

Cashman v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 533, 58 T.C.M. 270, 1989 Tax Ct. Memo LEXIS 533

Docket Number: Docket No. 12372-85

Karpa v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 535, 58 T.C.M. 278, 1989 Tax Ct. Memo LEXIS 535

Docket Number: Docket No. 10361-88

Estate of Spiel v. Commissioner

Date Filed: September 27th, 1989

Citations: 1989 T.C. Memo. 532, 58 T.C.M. 266, 1989 Tax Ct. Memo LEXIS 532

Docket Number: Docket No. 10740-88

Steen v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 542, 58 T.C.M. 318, 1989 Tax Ct. Memo LEXIS 542

Docket Number: Docket No. 41643-86

FELAK v. COMMISSIONER

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 543, 58 T.C.M. 324, 1989 Tax Ct. Memo LEXIS 543

Docket Number: Docket No. 21131-87

Brown v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 541, 58 T.C.M. 310, 1989 Tax Ct. Memo LEXIS 541

Docket Number: Docket No. 17512-87

Novack v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 538, 58 T.C.M. 288, 1989 Tax Ct. Memo LEXIS 538

Docket Number: Docket Nos. 25911-86; 25912-86

DiLeo v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 540, 58 T.C.M. 304, 1989 Tax Ct. Memo LEXIS 540

Docket Number: Docket Nos. 22366-86; 22367-86; 15778-87

Portermain v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 539, 58 T.C.M. 293, 1989 Tax Ct. Memo LEXIS 539

Docket Number: Docket No. 23759-84

Estate of Saunders v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 537, 58 T.C.M. 282, 1989 Tax Ct. Memo LEXIS 537

Docket Number: Docket No. 1452-85

Estate of Halas v. Commissioner

Date Filed: September 28th, 1989

Citations: 1989 T.C. Memo. 536, 58 T.C.M. 280, 1989 Tax Ct. Memo LEXIS 536

Docket Number: Docket No. 8438-88

Gatwood v. Commissioner

Date Filed: October 2nd, 1989

Citations: 1989 T.C. Memo. 544, 58 T.C.M. 325, 1989 Tax Ct. Memo LEXIS 560

Docket Number: ; 36211-86; 17168-87; 24586-87

Jones v. Commissioner

Date Filed: October 2nd, 1989

Citations: 1989 T.C. Memo. 545, 58 T.C.M. 333, 1989 Tax Ct. Memo LEXIS 561

Docket Number: Docket No. 10783-87

Aljian v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 553, 58 T.C.M. 354, 1989 Tax Ct. Memo LEXIS 551

Docket Number: Docket No. 21757-88

Cauvel v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 547, 58 T.C.M. 337, 1989 Tax Ct. Memo LEXIS 545

Docket Number: Docket No. 17338-87

Zelinsky v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 546, 58 T.C.M. 335, 11 Employee Benefits Cas. (BNA) 1878, 1989 Tax Ct. Memo LEXIS 544

Docket Number: Docket No. 9498-88

Chupack v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 548, 58 T.C.M. 339, 1989 Tax Ct. Memo LEXIS 546

Docket Number: Docket No. 43134-85

Constable v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 554, 58 T.C.M. 357, 1989 Tax Ct. Memo LEXIS 552

Docket Number: Docket No. 30684-87

Votaw v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 550, 58 T.C.M. 344, 1989 Tax Ct. Memo LEXIS 548

Docket Number: Docket No. 25666-88

Leitch v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 549, 58 T.C.M. 341, 1989 Tax Ct. Memo LEXIS 547

Docket Number: Docket No. 21859-88

Erickson v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 552, 58 T.C.M. 352, 1989 Tax Ct. Memo LEXIS 550

Docket Number: Docket No. 31269-84

Dahlberg v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 551, 58 T.C.M. 347, 1989 Tax Ct. Memo LEXIS 549

Docket Number: Docket No. 23641-87

Ono v. Commissioner

Date Filed: October 10th, 1989

Citations: 1989 T.C. Memo. 555, 58 T.C.M. 360, 1989 Tax Ct. Memo LEXIS 553

Docket Number: Docket No. 28123-87

Lloyd v. Commissioner

Date Filed: October 11th, 1989

Citations: 1989 T.C. Memo. 558, 58 T.C.M. 371, 1989 Tax Ct. Memo LEXIS 556

Docket Number: Docket No. 21472-87

Householder v. Commissioner

Date Filed: October 11th, 1989

Citations: 1989 T.C. Memo. 561, 58 T.C.M. 382, 1989 Tax Ct. Memo LEXIS 559

Docket Number: Docket Nos. 35749-85; 35800-85; 35801-85

Wright v. Commissioner

Date Filed: October 11th, 1989

Citations: 1989 T.C. Memo. 557, 58 T.C.M. 369, 1989 Tax Ct. Memo LEXIS 555

Docket Number: Docket No. 5244-88

Testa v. Commissioner

Date Filed: October 11th, 1989

Citations: 1989 T.C. Memo. 556, 58 T.C.M. 362, 1989 Tax Ct. Memo LEXIS 554

Docket Number: Docket No. 6456-86

Scott v. Commissioner

Date Filed: October 11th, 1989

Citations: 1989 T.C. Memo. 559, 58 T.C.M. 372, 1989 Tax Ct. Memo LEXIS 557

Docket Number: Docket No. 412-78

Kong v. Commissioner

Date Filed: October 11th, 1989

Citations: 1989 T.C. Memo. 560, 58 T.C.M. 378, 1989 Tax Ct. Memo LEXIS 558

Docket Number: Docket No. 47819-86

Bales v. Commissioner

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 568, 58 T.C.M. 431, 1989 Tax Ct. Memo LEXIS 581

Docket Number: Docket Nos. 12479-82, 28639-84, 18832-82, 28657-84, 4499-83, 28681-84, 12274-83, 28787-84, 13174-83, 28938-84, 13800-83, 29108-84, 14178-83, 29111-84, 14956-83, 29404-84, 16414-83, 29464-84, 18099-83, 29594-84, 24307-83, 29681-84, 21409-84, 29701-84, 28638-84, 1970-85.

Stjernholm v. Commissioner

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 563, 58 T.C.M. 389, 1989 Tax Ct. Memo LEXIS 576

Docket Number: Docket No. 4726-85.

Kim v. Commissioner

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 562, 58 T.C.M. 388, 1989 Tax Ct. Memo LEXIS 575

Docket Number: Docket No. 29345-88.

Roe Found. Charitable Trust v. Comm'r

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 566, 58 T.C.M. 402, 1989 Tax Ct. Memo LEXIS 579

Docket Number: Docket No. 46959-86X.

Persson v. Commissioner

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 567, 58 T.C.M. 409, 1989 Tax Ct. Memo LEXIS 580

Docket Number: Docket Nos. 6472-86, 41889-86.

Olson v. Commissioner

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 564, 58 T.C.M. 393, 1989 Tax Ct. Memo LEXIS 577

Docket Number: Docket No. 6860-86.

Kramer v. Commissioner

Date Filed: October 19th, 1989

Citations: 1989 T.C. Memo. 565, 58 T.C.M. 398, 1989 Tax Ct. Memo LEXIS 578

Docket Number: Docket No. 42548-85.

Evans v. Commissioner

Date Filed: October 23rd, 1989

Citations: 1989 T.C. Memo. 569, 58 T.C.M. 453, 1989 Tax Ct. Memo LEXIS 568

Docket Number: Docket No. 14187-88.

Huene v. Commissioner

Date Filed: October 24th, 1989

Citations: 1989 T.C. Memo. 570, 58 T.C.M. 456, 1989 Tax Ct. Memo LEXIS 569

Docket Number: Docket No. 29314-83.

Cline v. Commissioner

Date Filed: October 25th, 1989

Citations: 1989 T.C. Memo. 571, 58 T.C.M. 471, 1989 Tax Ct. Memo LEXIS 570

Docket Number: Docket No. 11835-88.

Cline v. Commissioner

Date Filed: October 25th, 1989

Citations: 1989 T.C. Memo. 572, 58 T.C.M. 473, 1989 Tax Ct. Memo LEXIS 571

Docket Number: Docket No. 11835-88.

Bishop v. Commissioner

Date Filed: October 25th, 1989

Citations: 1989 T.C. Memo. 574, 58 T.C.M. 478, 1989 Tax Ct. Memo LEXIS 573

Docket Number: Docket No. 27071-87.

Harrington v. Commissioner

Date Filed: October 25th, 1989

Citations: 1989 T.C. Memo. 573, 58 T.C.M. 476, 1989 Tax Ct. Memo LEXIS 572

Docket Number: Docket No. 6887-88.

Marks v. Comm'r

Date Filed: October 25th, 1989

Citations: 1989 T.C. Memo. 575, 58 T.C.M. 485, 1989 Tax Ct. Memo LEXIS 574

Docket Number: Docket No. 10423-88.

Borror v. Commissioner

Date Filed: October 26th, 1989

Citations: 1989 T.C. Memo. 579, 58 T.C.M. 499, 1989 Tax Ct. Memo LEXIS 565

Docket Number: Docket No. 34642-85

Brewer v. Commissioner

Date Filed: October 26th, 1989

Citations: 1989 T.C. Memo. 578, 58 T.C.M. 493, 1989 Tax Ct. Memo LEXIS 564

Docket Number: Docket Nos. 11590-86; 11067-87

Friedman v. Commissioner

Date Filed: October 26th, 1989

Citations: 1989 T.C. Memo. 577, 58 T.C.M. 491, 1989 Tax Ct. Memo LEXIS 563

Docket Number: Docket No. 1435-88

Baclit v. Commissioner

Date Filed: October 26th, 1989

Citations: 1989 T.C. Memo. 576, 58 T.C.M. 489, 1989 Tax Ct. Memo LEXIS 562

Docket Number: Docket No. 45840-86

Security Counselors, Inc. v. Commissioner

Date Filed: October 26th, 1989

Citations: 1989 T.C. Memo. 580, 58 T.C.M. 506, 1989 Tax Ct. Memo LEXIS 566

Docket Number: Docket No. 14001-87