PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 79 T.C. 1093 (1982)

PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 79 T.C. 1093 (1982)United States Tax Court.
1982.

PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS T.C. Memo. Name

1982 — 502 Alden Bioclinical Laboratories, Inc. 1982 — 455 Allen, Robert M. and Eileen M. 1982 — 402 Altenburg, David C. and Marianne 1982 — 521 Alvarez, Fernando D. and Maria 1982 — 476 Ammen, Arthur K. 1982 — 477 Ammen, Kumalee B. 1982 — 576 Anderson, Byron K. 1982 — 576 Anderson, Byron K. and Carolyn 1982 — 555 Anderson, Don P. and Doris 1982 — 475 Anderson, Larry G. 1982 — 442 Andras, Ellis J., Jr., and Barbara T. 1982 — 399 Angelini, William P. 1982 — 732 Argo, Frank H, and Beverly J., et al. 1982 — 471 Arizonia Plating Polishing Co. 1982 — 396 Associated Naval Architects, Inc. 1982 — 452 Bailey, Clarence W. and Martha F. 1982 — 399 Baker, John and Jean G. 1982 — 474 Ball, Prentiss and Louise F., et al. 1982 — 466 Ballard, Jack 1982 — 466 Ballard, Jack and Mary 1982 — 442 Banker, Franklin L. and Karen W. 1982 — 587 Barbuto, Wayne F. 1982 — 439 Barnes, Nickolas L. 1982 — 622 Barton, Keith David (formerly known as William Keith Tingle) 1982 — 515 Baxter, Samuel D. and Nancy 1982 — 399 Beach, David E. and Lydia T. 1982 — 691 Beaudry, Ina M., Estate 1982 — 741 Beck, H. Donald and Kathrine A. 1982 — 499 Beck, Mary K. 1982 — 735 Beer, William J. 1982 — 660 Bell, William H., III, and Margaret A., et al. 1982 — 643 Bertolini, Raymond, Trucking Co. 1982 — 389 Bianchi, Maria, Estate 1982 — 399 Birkett, Larry M. and Barbara A. 1982 — 528 Blackburn, Marjorie 1982 — 529 Blackburn, Marjorie and Ray C. 1982 — 745 Blakely, William C. and Bettie 1982 — 486 Blue, Forrest M. and Shirley N. 1982 — 393 Blum, Joseph G., Executor 1982 — 501 Boettcher, Bruce O. 1982 — 708 Bonner, William F., Jr., and Estate of Bettina 1982 — 423 Booth, Earnest, M.D., P.C. 1982 — 379 Borchert, Ralph and Martha 1982 — 627 Boswell, Donald L. and Terri J.Page 1094
1982 — 548 Bowden, Delbert A. and Camilla M. 1982 — 635 Bowers, John N. and Alma S. 1982 — 558 Boykin, Melvin A. and Eloise 1982 — 413 Bradford Collins Co. 1982 — 397 Briant, Robert and Virginia Woods 1982 — 618 Briesacher, Fred E., Jr. 1982 — 690 Brooks, William R. and Vickie A. 1982 — 615 Brotzler, David P. and Arliss J. 1982 — 399 Brown, Darrell F. 1982 — 557 Brown, Joseph G. and Jody D. 1982 — 683 The Brown Corp. of Ionia, Inc. 1982 — 395 Brown, Robert F. and Darlene S. 1982 — 632 Brownell, Sophia P., Estate 1982 — 482 Broyles, John A. and Shirley S., et al. 1982 — 645 Brunskill, Richey I. and Carmen J. 1982 — 647 Bryant, Randall H. and Jo Ann J. Krukar 1982 — 424 Bryson, William M., Jr. 1982 — 424 Bryson, William M., Jr., and Lynn B. 1982 — 450 Bunselmeier, Donald W. 1982 — 706 Burger, Fred 1982 — 442 Butler, Edward B., Jr., and June E. 1982 — 678 Butler County Memorial Park, Inc. 1982 — 421 Cabieles, Lucy 1982 — 526 Callahan, Austin J. and Clara R. 1982 — 712 Callo, Porfirio de Jesus and Socorro Rodriguez 1982 — 649 Calvert, Jeffrey A. and Janet L. 1982 — 633 Cannizzaro, Domenic 1982 — 453 Cardwell, Robert C. and Charilyn J. 1982 — 463 Carroll, Robert M. and Elaine M. 1982 — 406 Cassidy, Jack E., Deceased, by Joseph A. Cassidy and Jerry Bock, Executors of the Estate of Jack E. Cassidy, and Shirley Jones 1982 — 568 Chalmeta, Alberto and Lucina 1982 — 415 Chapman, Eugene T. and Marie 1982 — 695 Chapman, Stella G. 1982 — 579 Cherry, Philip and Ruth 1982 — 404 Cherry-El, Sheikess Gloria 1982 — 611 Chiabai, Ronald A. and Helen 1982 — 672 Christensen, Edward Dean 1982 — 482 Christiansen, Charles H., Jr., and Helen W. 1982 — 473 Chumley, Thomas E. and Janet 1982 — 657 Cincotti, John C. and Nancy 1982 — 668 Clark, Jo Ann 1982 — 668 Clark, John E. and Carol B. 1982 — 401 Clark, Phillip R. and Frances B. 1982 — 571 Cobb, Peggy Cook, Estate 1982 — 426 Coffin, Ronald C. and Nancy L. 1982 — 544 Cohen, Irving M., Executor 1982 — 644 Connelly, Judith C. 1982 — 541 Constance, Donald F. 1982 — 658 Cooper, John H. and Ruth 1982 — 399 Corrigan, Timothy J. and Taffy G. 1982 — 557 Corron, Donald Ray and Lolene H. 1982 — 667 Cox, Bernard W. 1982 — 723 Cox, Roy A., Jr. 1982 — 535 Crew, Hilda J.Page 1095
1982 — 514 Cristo, Anthony B. and Mary G. 1982 — 522 Cristobal, Melchor B. and Nadine A. 1982 — 665 Crocker, Robert C. 1982 — 686 Cross, Duane A. and Ann C. 1982 — 641 Crume, Herbert Robert 1982 — 609 Curcio, Raymond J. and Erma M. 1982 — 519 Cushman, Paul A. and Prudence 1982 — 642 Custis, Joseph Edward and Shirley May 1982 — 591 Dailey, Edward W. and Mary Jane 1982 — 654 Dale, Robert 1982 — 399 Dalton, Marvin A. and Martha M. 1982 — 458 Dauria, August T. and Mary 1982 — 399 Dear, David J. and Carla C. 1982 — 386 Declercq, Donald L. 1982 — 666 Delaney, Ernest N. and Marjorie M. 1982 — 594 Delguidice, John 1982 — 580 Dempsey, John D. and Karen J. 1982 — 497 DeNiro, Vincent, Estate 1982 — 533 Dietz, Richard Allen 1982 — 474 Dixie Culvert Manufacturing Co. 1982 — 509 Dockery, Denzel J. and Ruth E. 1982 — 394 Dollins, Ronald Lee and Alice Camilla 1982 — 551 Donnelly, Francis M., Sr., Estate and Marion Y. 1982 — 740 Doyle, Eugene P. and Mary A. 1982 — 694 Doyle, George H. and Lois 1982 — 569 Dozier, Walter Brown 1982 — 462 Dudley, Marci 1982 — 594 Dunadee, Anthony J. 1982 — 563 Durliat, Jack M. and Patricia A. 1982 — 409 Duston, Arthur G., III 1982 — 409 Duston, Doris 1982 — 630 Dvorsky, Harry S. and Isobel 1982 — 479 Dykstra, David E. 1982 — 564 Eads, Kenneth R. and Inga M. 1982 — 448 Eblen, Bettye H. 1982 — 448 Eblen, George C., et al. 1982 — 448 Eblen, George C. and June M. 1982 — 574 Egan, John A. and Florence L. 1982 — 693 Ellis, Steven G. 1982 — 465 Ellis, Suzanne Merrilee (formerly Burgess) 1982 — 430 Enslin, Marshall W. and Lois T. 1982 — 600 Evanoff, Dan J. and Jan E. 1982 — 700 Evans, Frances N. 1982 — 623 Evan, Gerald and Marlene D. 1982 — 700 Evans, Matinde P. 1982 — 726 Ever Clean Services, Inc. 1982 — 396 Everhart, Edgar S., Jr., and Helen E. 1982 — 399 Fealey, Guy M. and Mary L. 1982 — 435 Fegan, Robert J. and Marion E. 1982 — 384 Fejta, Stanley D. and Helen 1982 — 425 Ferre, Jose A. 1982 — 375 Ferretti, Charles R. and Patricia G. 1982 — 411 Finley, Jerry L. 1982 — 465 Fiscus, David L. 1982 — 443 Flanigan, Aimee Magnus, Estate 1982 — 443 Flanigan, Horace C., Estate 1982 — 399 Fogel, Louis A. and Donella M. 1982 — 719 Foltz, Melvin and Margaret 1982 — 399 Frensley, Thomas A., et al. 1982 — 549 Friedland, Harold and ElainePage 1096
1982 — 482 Frost, John S. and Ronda B. 1982 — 707 Gagneur, John and Debra 1982 — 731 Gaines, Billy J. and Martha C., et al. 1982 — 731 Gaines, Lewis E. and Donna E. 1982 — 731 Gaines, Lewis E., Jr., and Jackie 1982 — 731 Gaines Wright Construction Co. 1982 — 540 Galbreath, Michael F. 1982 — 699 Gallo, Charles 1982 — 699 Gallo, Pamela 1982 — 689 Galvin, Dale A. and Nancy M. 1982 — 542 Gardner, Avanell 1982 — 542 Gardner, Gene M. 1982 — 481 Garner, Alfred A., Estate 1982 — 489 Gatlin, William E. and Marilyn B. 1982 — 374 Gibson, J. Gayle and Roberta 1982 — 374 Gibson, L. Darryle and Patsy Loyce 1982 — 480 Glacier Bay Seafoods, Inc. 1982 — 708 Gladney, William Kelly, et al., Transferees 1982 — 702 Gladu, Robert S. and Elizabeth M. 1982 — 650 Goesch, George C., Jr., and Corale M. 1982 — 630 Golden, D. Daniel and Jerrol E. 1982 — 422 Gondia Corp. 1982 — 447 Graff, Walter A., III 1982 — 480 Grant, George O. and Donna J., et al. 1982 — 507 Graves, Bruce B. and Ruth K. 1982 — 392 Gray, Ina Fern and W.C. 1982 — 485 Green, Ulysses S. 1982 — 617 Greenfield, Howard J. and Pearl D. 1982 — 571 Griffin, Peggy June, Executrix 1982 — 628 Griffin, Robert Henry, Jr. 1982 — 393 Grossinger, Selig Allen, Estate 1982 — 388 Gruman, David T. 1982 — 418 Gulvin, Ward 1982 — 669 Gunnarson, Lowell W. and Isabell M. 1982 — 560 Guzzetta, Anthony 1982 — 454 H.L.S. Excavating 1982 — 663 Hager, James W. and Gerda 1982 — 717 Hahn, Julius and Henriette 1982 — 527 Hale, Aldren H. 1982 — 605 Hall, Robert H. and Delores A. 1982 — 457 Hand, Bruce 1982 — 470 Hanson, Ronald J. 1982 — 621 Harcourt, Howard P. and Tommye A. 1982 — 679 Harrah, Scherry 1982 — 736 Harris, John E. 1982 — 410 Harris, Robert C. and Frances A. 1982 — 553 Hart, Robert C. 1982 — 730 Haskins, Carldon O. and Ernestine G. 1982 — 583 Hastings, Ronald Warner and Victoria Jean 1982 — 685 Hauser, Steven K. 1982 — 451 Hawkins, Alexis M. and Rosemary K. 1982 — 660 Haws, Frank P. and Linda B. 1982 — 496 Hebrank, Steve A. 1982 — 444 Heft, William L. 1982 — 399 Helin, Stevin C. and Gertrude K. 1982 — 469 Henry, James A. and Gloria J. 1982 — 559 Hightower, Glenn 1982 — 468 Hillman, James R., Family Estate, et al. 1982 — 468 Hillman, James R. and Donna J. 1982 — 589 Hines, William C. 1982 — 539 Hinton, Morris D. and MargeryPage 1097
1982 — 688 Hoaglund, Robert J. and Barbara J. 1982 — 505 Hober, Lorraine R. 1982 — 505 Hober, Roger O. 1982 — 380 Hoffman, Irving 1982 — 414 Hokanson, Ragnar V. and Marilyn L. 1982 — 428 Holland, Edward J., Jr. 1982 — 436 Holtz, Marilyn J. and Kenneth R. 1982 — 741 Horn, Louis G., III and Joanne F., et al. 1982 — 741 Hornsby, Robert J. and Florence W. 1982 — 631 Howe, Roydel Lloyd 1982 — 577 Hull, Billy 1982 — 577 Hull, Gloria 1982 — 525 Hume, Tirey L. and Margaret K. 1982 — 525 Hume Industries, Inc. 1982 — 607 Hunsberger, Bruce R. and Vickie 1982 — 381 Hunter, John C. 1982 — 741 Huntsville Orthopedic Associates, P.A. 1982 — 547 Iden, Derek Scott 1982 — 727 Incollingo, Robert R. and S.F. 1982 — 463 Inland Asphalt Co., a Corporation, et al. 1982 — 464 International Development Trust, Jerre Paxton, Fiduciary 1982 — 661 Interneighborhood Housing Corp. 1982 — 534 Isbell, Larry M. 1982 — 613 J.J. Morrison Consultants, Inc. 1982 — 556 Jackson, Gaylon C. and Lucille A. 1982 — 619 Jansen, Peter B. 1982 — 564 Jardine, Bonnie J. 1982 — 564 Jardine, Charles A. 1982 — 407 Jenkins, Daniel A. and Nancy C. 1982 — 378 Jetty, Norman L. and Billie 1982 — 442 Johannessen, John M. and Felicia K. 1982 — 517 Johnson, Robert E. and Regina 1982 — 612 Jones, Casey W. and Margie K. 1982 — 399 Judge, Thomas P. and Margo C. 1982 — 440 Kaplin, Gertrude F. 1982 — 440 Kaplin, Thomas L., Estate and Gertrude F. 1982 — 484 Kauffman, Paul K. 1982 — 484 Kauffman, Paul K. and Wilma G. 1982 — 484 Kauffman, Wilma G. 1982 — 585 Keene Associates, Inc. 1982 — 585 Keene, Robert B., Jr., et al. 1982 — 585 Keene, Robert B., Jr., Transferee 1982 — 728 Kelley, Samuel E. 1982 — 729 Kellner, Rose 1982 — 432 Kessler, Stephen F. and Anna Merle 1982 — 637 Ketcham, Barry S. and Nancy L. 1982 — 398 Kinerd, James Michael 1982 — 442 King, Frederick W. and Margaret G. 1982 — 471 Kipins, David and Dorothy 1982 — 724 Klein, Peter and Nina 1982 — 625 Kohen, David M. and Susan I. 1982 — 739 Kranz, John J. and Corrine M. 1982 — 713 Krzyske, Elwood E. 1982 — 464 Kwik-Lok Corp. of Indiana 1982 — 464 Kwik-Lok Corp. of Yakima 1982 — 742 LaMusga, Frank R. and Dorothea G. 1982 — 460 Langley, James A. 1982 — 399 Larsen, Melvin R. and Martha A. 1982 — 420 Le Fay, James 1982 — 682 Leimel, Daniel 1982 — 483 Lerew, Paul A. and Estate of LoidaPage 1098
1982 — 523 Lerner, E. Scott (formerly Evelyn Malsack) 1982 — 511 Lettmonn, Oliver H. and Ethel V. 1982 — 544 Levinsky, Abraham J., Estate 1982 — 419 Levy, Ronald R. and Esther 1982 — 478 Lewis, Robert 1982 — 377 Libman, Melvin L. and Hilda G. 1982 — 630 Lichtman, William F. and Sylvia, et al. 1982 — 538 Linde, Robert R. 1982 — 557 Litton, Samuel M. and Joan H. 1982 — 590 Lively, Richard W. and Veronica 1982 — 701 Lopkoff, Alexander and Kathern A. 1982 — 614 Luce, James E. 1982 — 487 Maatuk, Josef 1982 — 703 MacMichael, Thomas A. and Eleanor W. 1982 — 383 Magin, Richard A. and Diane J. 1982 — 730 Magruder, Thomas D. and Bae K. 1982 — 640 Maguire, Lawrence E. 1982 — 662 Mann, Frank M. 1982 — 399 Maravilla, Daniel J. and Lenore A. 1982 — 376 Mason, Nathan L. and Yvonne E. 1982 — 731 Mather, James P. and Martha T. 1982 — 449 Matthews, William E. and Helen A. 1982 — 405 Maxwell, Alan Bruce 1982 — 598 McCaslin, Daniel G. and Kathleen A. 1982 — 570 McCoy, Patrick W. 1982 — 599 McElhannon, Geraldine Joyce 1982 — 461 McLarney, Patrick Edward and Kathryn Colver 1982 — 636 McLaughlin, Alonzo E., Jr., and Lucille C. 1982 — 588 Meissler, Ivan M. 1982 — 536 Meyen, Victor B. 1982 — 721 Miller, Aaron and Rachel, et al. 1982 — 629 Miller, Frederick W. and Doryce H. 1982 — 721 Miller, Harold O. and Marjorie E. 1982 — 721 Miller, Hubert E. and Mildred E. 1982 — 491 Miller, Sig and Lillian 1982 — 399 Mills, Robert B. and Evelia L. 1982 — 399 Montalvo, Oswaldo I. and Dulce M. 1982 — 715 Montpetit, Walter A. and Florence E. 1982 — 442 Moorefield, James M. and Helen M. 1982 — 552 Moretti, Gene and Lorraine 1982 — 520 Morgan, Dean 1982 — 586 Morley, Eugene K. and Joyce C. 1982 — 596 Morrill, William E. and Cleo P. 1982 — 508 Morris, Maxe Colleen McCorkle 1982 — 613 Morrison, James J. 1982 — 564 Moseson, Gary L. and Silvia U. 1982 — 472 Moskovit, Leonard A. and Harriet T. 1982 — 593 Mosley, William H., Sr., Administrator 1982 — 594 Mosley, William H., Sr., Administrator 1982 — 399 Mott, Clive V. and Christine B. 1982 — 595 Moulthrop, James F. 1982 — 634 Murphy, Micheal F. and Ruth L. 1982 — 670 Mustain, Jerry L. and Lynda J. 1982 — 564 N.W.D. Investment Co., et al. 1982 — 743 Nabakowski, Edward W. and Sue M. 1982 — 722 Nankivil, Donald B. and Betty M. 1982 — 646 Nemeth, Charles L.Page 1099
1982 — 562 Neil, Garnett W. and Dorothy M. 1982 — 593 New York State Teamsters Conference Pension
Retirement Fund 1982 — 594 New York State Teamsters Conference Pension
Retirement Fund, et al. 1982 — 660 North Alabama Neurological, P.A. 1982 — 714 Nuetzman, Douglas 1982 — 399 Nungester, Donald L. and Sandra J. 1982 — 725 Nussbaum, Rhoda E. 1982 — 530 Nutter, Lorena F., Estate 1982 — 684 Oatman, Stewart T. and Shirley A. 1982 — 517 Ocean Asphalt Co. 1982 — 531 Odom, Fitzhugh L., Jr., and Donna C. 1982 — 697 Olsen, Don E. and Marjorie T. 1982 — 390 Olson, Albert R. and Rosemary V. 1982 — 460 O’Riley, Craig W. and Sandra K. 1982 — 564 Osmers, Christian F. and Monika 1982 — 564 Osmers, Frederick C. and Helen R. 1982 — 671 Owens, Charles 1982 — 412 Palmateer, Roger V. and Sherry D. 1982 — 497 Papalia, Helen M., Administratrix 1982 — 464 Paxton, Floyd G., Estate, et al. 1982 — 464 Paxton, Grace D. 1982 — 506 Peck, William F. and Elizabeth T. 1982 — 524 Peraino, Louis and Sorayda 1982 — 624 Perrote, Ronald J. and Janette M. 1982 — 438 Peterson, Clifton E. 1982 — 442 Peterson, Van D., Jr., et al. 1982 — 602 Piekos, Dolores F. 1982 — 602 Piekos, Joseph S. 1982 — 660 Plott, Dwight M. and Harriett R. 1982 — 659 Pocharski, Marvin and Alicia J. 1982 — 442 Poirier, Tommy J. and Virginia C. 1982 — 638 Pollak, Seymour 1982 — 549 Pollack, Robert S. and Joyce W. 1982 — 664 Portanova, Michael C. 1982 — 518 Portillo, Richard A., Sr., and Priscilla D. 1982 — 488 Powe, William A. 1982 — 488 Powe, William A., Trust 1982 — 567 Powers, George and Weeta 1982 — 467 Prather, James T.and Shirley M. Mosely (formerly Shirley M. Prather) 1982 — 434 Presley, Kenneth Monroe, Jr. 1982 — 403 Prouse, Donald George and Olivia Ann 1982 — 606 Pudim, John, Jr., Estate 1982 — 437 Pulver, Harry E. and Thelma J. 1982 — 652 Purdy, T. Boice 1982 — 652 Purdy, T. Boice and Sheila A. 1982 — 492 Pusch, Walter H. and Edith M. 1982 — 604 Radd, Branko Z. and Maria O. 1982 — 550 Raker, David Allen and Harriet Lee 1982 — 610 Raley, John C. 1982 — 608 Ramirez, Antonio I. and Jean M. 1982 — 584 Rapoport, Herbert M., Estate and Kathryn 1982 — 494 Rauhoff, Talmadge G., Estate and Flora Mae 1982 — 734 Reed, John E. and Elizabeth G.Page 1100
1982 — 733 Regan, Thomas C. and Donna L. 1982 — 532 Reid, Ruth T., Estate 1982 — 673 Reiser, Richard E. and Eleanor 1982 — 554 Rind, Ellin S., Executrix 1982 — 687 Robb, Donald G. and Mertie L. 1982 — 565 Robbins, Jacob H. and Anne 1982 — 581 Rodgers, Don H. 1982 — 581 Rodgers, Don H. and Geraldine E. 1982 — 578 Rogers, Patricia L. 1982 — 718 Rogers, R. Joe and Jean B. 1982 — 545 Ross, Gene W. and Bernice H. 1982 — 493 Ruch, John M. 1982 — 709 Russell, Robert R. and Barbara E. 1982 — 554 Salit, Milton, Estate 1982 — 592 Salman, Albert R. 1982 — 387 Sankary, Morris and Wanda 1982 — 400 Santry, Mary Augusta, Estate 1982 — 385 Sasser, Lois J. 1982 — 385 Sasser, Pat E. 1982 — 655 Saunders, John C. and Ellen W. 1982 — 503 Scheidt, William B. and Wanda C. 1982 — 510 Schmit, Paul T. and Rosemary 1982 — 738 Schmitz, Fred A. 1982 — 416 Schochet, Frank and Freda, Trustees of Insty-Prints, Inc. National Advertising Fund Trust 1982 — 400 Sebetic, Emil, Executor 1982 — 445 Shaheen, George A. and Edith A. 1982 — 543 Sheresh, Ida Joy 1982 — 582 Sherman, William F., Jr., and Dora B. 1982 — 710 Sibla, Richard R. and Dora G. 1982 — 442 Siddons, Ivan D. and Sharon V. 1982 — 716 Siekierski, Edmund Chester 1982 — 490 Sikes, Joseph L. 1982 — 626 Singal, Rajendar K. and Promila 1982 — 705 Singer, William 1982 — 620 Skouras, Spyros P., Estate 1982 — 482 Slack, Arthur R. 1982 — 442 Smiley, Stanley J. and Louise 1982 — 546 Smith, Carl Bowman and Minnie Faye 1982 — 441 Smith, Thomas M. 1982 — 431 Smith, Wallace F. and Mi-Ja H. 1982 — 603 Solomon, Joseph 1982 — 513 Sorensen, Kelly L. 1982 — 597 South Side Control Supply Co. 1982 — 704 Speck, Ernest D. 1982 — 433 Spector, Bernard D. 1982 — 681 Sperling, Herbert L. and Janice 1982 — 408 Standard Commodities Import and Export Corp. 1982 — 639 Stark, David J. and Anna 1982 — 512 Stelten, Norbert E. and Gwen A. 1982 — 720 Stoddard, David L. and Elizabeth M. 1982 — 744 Stratton, Frederick P., Estate 1982 — 391 Streck, Frederick 1982 — 399 Strey, Robert L. and Cristina 1982 — 504 Stryker Corp., a Michigan Corporation 1982 — 537 Stuckey, Norman D. 1982 — 537 Stuckey, Norman D. and Frances A. 1982 — 561 Sumner, Craig A. 1982 — 417 Sundheim, John J. and Janice A. 1982 — 500 Swigert, Ernest C. 1982 — 656 Szilagyi, Alexander J.Page 1101
1982 — 382 Taylor, Bryan, Wilson 1982 — 456 Templeton, David James and Rachel 1982 — 651 Terrell, Jack A. and Angela 1982 — 399 Thomas, Hubert E. and Sandra R. 1982 — 566 Thomas, Richard Raymond 1982 — 463 Tiede, Donald E. and Donna L. 1982 — 480 Tobey, Harold W. and E. Maxine 1982 — 498 Travers, Paul 1982 — 680 Trussel, Howard F. and Eleanor 1982 — 616 Truxal, Jacob Q. and Lelah M. 1982 — 399 Tuttle, Carl R. and Darlene L. 1982 — 557 Tyler, Coulbourn H. and Anna C., et al. 1982 — 573 Umstead, William Elza 1982 — 399 Underhill, Rodman and Carmen I. 1982 — 737 Uptain, Owen J. 1982 — 446 Van Lancker, Raymond and Deanna 1982 — 516 Van Yost, Kurt 1982 — 459 Vitale, Joseph J. and Alice B. 1982 — 509 Vortex Innerspace Products, Inc. 1982 — 495 Walker, James A. and Pamela A. 1982 — 502 Wallach, Jacques B. and Doris F., et al. 1982 — 648 Walton, Bruce S. and Mary K. 1982 — 575 Ward, Robert L. 1982 — 692 Warnas, Joseph, J. 1982 — 696 Warren, Bradford L. 1982 — 427 Webster, Roberto S. and M. Helda 1982 — 674 Weightman, George H. 1982 — 399 Weigle, William E. and Sandra L. 1982 — 601 Weiland, Raymond L. and Dorothy J. 1982 — 676 Wells, Richard Mason 1982 — 632 Wells Fargo Bank, N.A., Executor 1982 — 399 Welty, Sylvan and Claire 1982 — 595 Wenzel, Robert C., et al. 1982 — 442 White, Arthur A. and Katie S. 1982 — 429 Wilkinson, Joe L., Jr., and Sarah A. 1982 — 399 Williams, Richard A., Jr., and Genevieve E. 1982 — 595 Wilson, Donald 1982 — 399 Wilson, Donald W. and Lillian R. 1982 — 399 Winford, Bobby L. and Janet B. 1982 — 489 Winge, James M. and Willie B. 1982 — 677 Wolf, Robert Lawrence 1982 — 698 Wolfson, Jack 1982 — 711 Wolfson, William Q. and Elizabeth 1982 — 594 Woodhead, Wayne W. 1982 — 653 Woods, Luise K. 1982 — 572 Wynne, Richard and Beatrice 1982 — 675 Yarbro, James W. and Mary E.

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