Opinion
No. 12978-80.
Filed June 24, 1985.
Petitioner, a California resident, held a 9.5-percent interest in a Florida limited partnership. In 1978, respondent inspected petitioner's 1976 return, and subsequently inspected the books of account of the limited partnership without notifying petitioner. Held, inspection of the books of account of the limited partnership does not constitute a second inspection of petitioner's books of account, and thus does not violate sec. 7605 (b), I.R.C. 1954.
Leslie C. Curtis, pro se.
Edward M. Robbins, Jr., for the respondent.
Respondent determined deficiencies of $5,296 in the petitioners' Federal income taxes for 1976, and of $13,627 for 1977. After concessions, the issues for decision are (1) whether respondent made a second inspection of the petitioners' books of account in violation of section 7605 (b), and, if so, (2) whether the appropriate remedy for such violation is to invalidate the deficiency notice issued by respondent.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code of 1954 as in effect during the years in issue, and any references to Rules are to the Tax Court Rules of Practice and Procedure.
Petitioners assert that any subsequent deficiency notice would be barred by the statute of limitations.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Petitioners resided in Encino, California, during the taxable year in issue and at the time they filed the petition in this case. They timely filed joint Federal income tax returns for the taxable year in issue.
In 1978, agents of the Internal Revenue Service's Los Angeles District examined petitioners' 1976 Federal income tax return. A decision was made to accept the return as filed, and a letter to that effect, commonly referred to as a "no-change letter," was sent to petitioners.
In 1976 and 1977, petitioner Leslie C. Curtis, Jr., was an investor in a limited partnership (Rock Properties, Ltd., operating out of Miami, Florida) that generated certain losses and other tax benefits. On November 21, 1978, the Jacksonville, Florida, District Office of the Internal Revenue Service notified the Los Angeles District Office that it was inspecting the books of account and tax return of the partnership, in which petitioner owned a 9.5-percent limited partnership interest. As a result of this inspection, respondent disallowed a portion of petitioner's claimed distributive share of the partnership losses, and several items of tax credit (including an investment credit) for the years 1976 and 1977. Petitioner was not informed that the partnership books were being examined, and he did not become aware that the inspection had occurred until he received the statutory notice of deficiency. The parties have settled the substantive issues relating to the investment, but disagree over the propriety of an alleged second inspection without notice for 1976 and the consequences of an improper second inspection.
As the facts herein relate solely to the activities of Leslie C. Curtis, Jr., all references to "petitioner" will refer to the petitioner-husband.
The petition further asserts that "General partners of the two partnerships involved have informed petitioner that no examinations for any partnership years have been concluded, therefore no adjustments are proper as of April 14, 1980." At trial, petitioner appeared to have abandoned this argument. In any event, he did not introduce evidence in support of the facts alleged in the petition regarding this issue, and we therefore need not consider it. Rule 142 (a).
OPINION
The Internal Revenue Code provides the following restrictions on the examination of taxpayers:
No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary. [Sec. 7605 (b).
Sec. 1906 (b)(13)(A) of the Tax Reform Act of 1976 (Pub.L. 94-455, 90 Stat. 1834) amended sec. 7605 (b) by substituting the word "Secretary" for "Secretary or his delegate." The change was effective as of Feb. 1, 1977.
Sec. 1906 (b)(13)(A) of the Tax Reform Act of 1976 (Pub.L. 94-455, 90 Stat. 1834) amended sec. 7605 (b) by substituting the word "Secretary" for "Secretary or his delegate." The change was effective as of Feb. 1, 1977.
We must decide whether the inspection of the partnership books of Rock Properties, Ltd., by the Jacksonville District Office constitutes a second inspection of petitioner's books of account. If we find that respondent has made a second inspection in violation of the requirements of section 7605 (b), we must determine whether the proper sanction is to invalidate the deficiency notice.
Respondent appears to have conceded that the examination of petitioner's 1976 Federal income tax return constitutes an "inspection of a taxpayer's books of account." The facts revealed at trial, however, indicate that the "inspection" consisted only of an examination of petitioners' Form 1040. The law is settled that a "review of the Form 1040, and accompanying schedules, does not constitute an inspection of a taxpayer's `books of account.'" Benjamin v. Commissioner, 66 T.C. 1084, 1097 (1976), affd. 592 F.2d 1259 (5th Cir. 1979); Geurkink v. United States, 354 F.2d 629 (7th Cir. 1965); Collins v. Commissioner, 61 T.C. 693 (1974). Assuming that one inspection had already occurred, however, we nevertheless would find no violation of section 7605 (b) because we hold that no second inspection of petitioner's books of account took place.
Petitioner argues that the inspection of the limited partnership's books of account by respondent's agents in Jacksonville constitutes an inspection of his own books of account. We find this interpretation to be inconsistent with the purpose and plain meaning of section 7605 (b). In Benjamin v. Commissioner, supra at 1098, we stated that "To inspect the `books of account' would require, at a minimum, that the respondent have access to and physically view a taxpayer's books and records." Petitioners argue that, because a partnership is not itself a "taxpayer" within the meaning of the Internal Revenue Code, an inspection of the partnership books is an inspection of the books of its partners. See sec. 701.
In Moloney v. United States, 521 F.2d 491, 501 (6th Cir. 1975), the court stated that the target of section 7605 (b) is "the unauthorized invasion of the taxpayers' own books and consequently his personal privacy." The court held on the facts before it that an inspection of the books of a partnership consisting of only two persons constituted an inspection of the books of the individual partners because it was "merely an extension of the persons of the taxpayers themselves." ( 521 F.2d at 501.) See also United States v. Lenon, an unreported case (E.D. Wis. 1977, 42 AFTR 2d 78-5810, 78-1 USTC par. 9159) (involving a subchapter S corporation).
The Sixth Circuit, in Moloney v. United States, supra, however, faced facts significantly different from those presented in this case. Moreover, the Ninth Circuit Court of Appeals, the court to which this case is appealable, has issued strong admonitions against an expansive reading of section 7605 (b). De Masters v. Arend, 313 F.2d 79, 87 (9th Cir. 1963). For these reasons, we decline to hold that the inspection of the books of account of this limited partnership is equivalent to the inspection of the books of each of its limited partners. See Williams v. United States, an unreported case (W.D. Tex. 1980, 46 AFTR 2d 80-5906, 80-2 USTC par. 9740) (involving a limited partnership).
Section 7605 (b) was enacted to protect taxpayers from repetitive investigations used by the Internal Revenue Service as a means of harassment. The section was not intended, however, to function as a severe restriction upon the powers of the Commissioner. United States v. Powell, 379 U.S. 48, 55-56 n. 13 (1964); Collins v. Commissioner, supra; 61 Cong. Rec. 5855 (Sept. 28, 1921). Accordingly, the Ninth Circuit Court of Appeals has stated that the powers of the Commissioner —
are to be liberally construed in recognition of the vital public purposes which they serve; the exception stated in Section 7605 (b) is not to be read so broadly as to defeat them. A limited construction of Section 7605 (b) is also supported by the law's general antipathy to the erection of barriers to the ascertainment of truth, and the policy against judicial intervention of the investigative stage of tax matters because of the danger of undue delay in the collection of the revenues. [De Masters v. Arend, supra at 87; fn. refs. omitted.]
Were we to reach the conclusion that an inspection of the books of a limited partnership is per se an inspection of the books of each partner, respondent's ability to evaluate the tax positions of limited partnerships would be hampered seriously. Each time respondent wished to examine the books of a limited partnership, he would first need to obtain a complete list of its partners, and then notify each partner whose individual books may have been examined previously that a "second inspection" was about to occur. This severe restriction upon the powers of the Commissioner was not intended by Congress, and we decline to impose it upon the Commissioner by indulging to an absurd extreme the legal fiction that a partnership is not an entity in itself, but is merely an aggregate of its partners.
It is clear that section 7605 (b) does not restrict respondent in his inspections of the books of third parties. E.g., De Masters v. Arend, supra at 86; Application of Magnus, 299 F.2d 335 (2d Cir. 1962); Hubner v. Tucker, 245 F.2d 35, 38-39 (9th Cir. 1957). The Second Circuit has stated that "Our courts should not permit interventions which delay government action at the investigation stage unless the interest asserted is direct and immediate." Foster v. United States, 265 F.2d 183, 189 (2d Cir. 1959) (Lumbard, C.J., concurring); Application of Magnus, supra at 337. Thus, courts have uniformly refused to extend the protection of section 7605 (b) to a shareholder in situations involving an inspection of the books of the corporation. E.g., Kolom v. Commissioner, 644 F.2d 1282 (9th Cir. 1981), affg. 71 T.C. 235 (1978); Geurkink v. United States, 354 F.2d at 631. Nor does the rule apply to the books of mere co-owners of property. Grossman v. Commissioner, 74 T.C. 1147, 1156 (1980).
In considering section 7605 (b), a distinction between an inspection of the books of a corporation and an inspection of the books of the limited partnership involved in the instant case is not warranted merely because the partnership is not a "taxpayer" within the meaning of the Internal Revenue Code. See Williams v. United States, supra. As the Supreme Court has stated, "a `partnership is regarded as an independently recognizable entity apart from the aggregate of its partners' for a number of purposes under the Internal Revenue Code." Bellis v. United States, 417 U.S. 85, 97 n. 6 (1974), citing United States v. Basye, 410 U.S. 441, 448 (1973). For example, the Court in Bellis v. United States, supra at 93, held that partnerships may represent "organized institutional activity" to such an extent that a partner's Fifth Amendment rights do not attach to the books of the partnership. We believe that a partnership likewise may have an institutional identity sufficient to distinguish an inspection of its books of account from an inspection of a partner's books for purposes of section 7605 (b), at least under the circumstances here present. Bellis involved a partner who held a 45-percent interest in a law firm partnership composed of three individuals. The Supreme Court acknowledged that, with respect to the assertion of Fifth Amendment rights, the case "explore[d] the outer limits of the analysis." 417 U.S. at 94. The Court ultimately concluded that the three-man partnership had an established institutional identity despite its small size, stating:
Indeed, Congress has made the implicit explicit by enacting sec. 402 (a) of the Tax Equity and Fiscal Responsibility Act of 1982, Pub.L. 97-248, 96 Stat. 648 (Sept. 3, 1982) which provides a comprehensive mechanism for conducting audits at the partnership level.
This was not an informal association or a temporary arrangement for the undertaking of a few projects of short-lived duration. Rather, the partnership represented a formal institutional arrangement organized for the continuing conduct of the firm's legal practice. The partnership was in existence for nearly 15 years prior to its voluntary dissolution. Although it may not have had a formal constitution or bylaws to govern its internal affairs, state partnership law imposed on the firm a certain organizational structure in the absence of any contrary agreement by the partners; for example, it guaranteed to each of the partners the equal right to participate in the management and control of the firm, and prescribed that majority rule governed the conduct of the firm's business. The firm maintained a bank account in the partnership name, had stationery using the firm name on its letterhead, and, in general, held itself out to third parties as an entity with an independent institutional identity. It employed six persons in addition to its partners, including two other attorneys who practiced law on behalf of the firm, rather than as individuals on their own behalf. It filed separate partnership returns for federal tax purposes, as required by section 6031 of the Internal Revenue Code, 26 U.S.C. § 6031. State law permitted the firm to be sued, and to hold title to property, in the partnership name, and generally regarded the partnership as a distinct entity for numerous other purposes. [Bellis v. United States, supra at 95-97; fn. refs. and citations omitted.]
The Court went on to add, however, that "This might be a different case if it involved a small family partnership." Bellis v. United States, supra at 101.
In United States v. Wood, 435 F. Supp. 870 (W.D. Ky. 1977), the District Court decided that a partnership composed of only two people met the Bellis standard despite the facts that the business was conducted without a formal partnership agreement, without a partnership office, without partners who held themselves out as such, without the maintenance of partnership books of account, and without property held in the partnership name.
The instant case is much simpler than Bellis and Wood. Petitioner made an investment through Rock Properties, Ltd. Rock Properties, Ltd., was a limited partnership in which petitioner held only a 9.5-percent interest. The partnership operated out of Florida; petitioner resided in California. State law restricted petitioner's right to participate in the management of the partnership, and limited his liability for partnership activities. Fla. Stat. Ann. secs. 620.01, 620.07 (West 1977). The partnership was required to file a separate information return. Sec. 6031. In addition, petitioner did not physically possess the partnership books of account, and was not required to deliver any books a second time. We are unable to see how one could regard the partnership and petitioner herein as one and the same for purposes of the second inspection rule. Certainly, this case is distinctly different from the case of the couple who had long conducted a family business as partners in Moloney v. United States, supra, on which petitioner principally relies.
Like the record in Bellis v. United States, 417 U.S. 85, 96 n. 4 (1974), the record in the instant case is "quite sketchy." The Supreme Court relied in large part upon the assumption that the partnership operated in accordance with state law, however, and in the absence of evidence of a partnership agreement modifying state law, we do the same today.
On facts similar to those in the instant case, one court has held that the taxpayers' "situation was more like that of corporate investors." Williams v. United States, supra, 46 AFTR 2d at 80-5909, 80-2 USTC par. 9740, at 85,443. Examination of the books of the limited partnership before us should not be regarded as a second inspection of petitioners' books. Accordingly, we hold that respondent did not violate the proscriptions of section 7605 (b).
Because we find that no violation has occurred, we need not decide whether invalidation of the deficiency notice is the proper remedy for such violation. Compare Reineman v. United States, 301 F.2d 267 (7th Cir. 1962), with Estate of Barker v. Commissioner, 13 B.T.A. 562, 566 (1928).
Due to other concessions,
Decision will be entered under Rule 155.
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS
T.C. Memo. Name
1985-194 Aagaard, Carl M.J. and Earla G. 1985-131 Aaronson, Lewis and Roberta, et al. 1985-168 Achille, Margo A. 1985-297 Adams, Joe J. and Anastasia 1985-268 Adams, Paul W. and Louise B. 1985-294 Adams, Thomas R. 1985-54 Allen, Irving and Juanita 1985-118 Alvarado, Juan Alberto 1985-133 Amos, Michael Wayne 1985-101 Anastasato, Pano and Janice 1985-51 Andersen, Benjamin O. and Kay M. 1985-51 Andersen Trust: Dunnett, et al., Trustees 1985-51 Andersen Trust: Robert Dunnett, et al., Trustees 1985-205 Anderson, A. Levere and Ester L. 1985-172 Anderson, David R. 1985-31 Anderson, L. Milton and Elizabeth L. 1985-104 Anderson, Lloyd G. and Patricia J. 1985-146 Armondo, Joseph and Marion 1985-100 Askew, John D. and Nona B. 1985-22 Austin, Cathy Surwillo 1985-291 Bachler, Earnest J. and Alice A. 1985-197 Baker, Michael A. and Sue B. 1985-274 Bailey, Roberta L., Estate 1985-72 Baratta-Lorton, Mary, Estate 1985-153 Bates, Leornard Alvin and Julie Ann 1985-204 Beauvais, Robert A. and Barbara 1985-195 Behrens, Frederick W. and Ethel 1985-99 Behrman, Irving 1985-25 Beisler, Randall L. and Judith K. 1985-256 Bergman, Ralph Roger and Ingeborg 1985-290 Bergmann, George H. and Maritza L. 1985-87 Bezner, Jerry J. 1985-164 Bidwell, Ivan A. 1985-303 Biggs, Baxter Eugene 1985-284 Biglow, Lucius H., Jr., and Nancy W. 1985-210 Bill Hodges Truck Co. 1985-75 Bishop, Shirley E. Hopkins 1985-197 Blackwell, Arlyn and Sharon 1985-293 Blue Knob Resort, Inc. 1985-93 Booker, S. Kenneth and Barbara A. 1985-66 Boomer, McKinley L. 1985-104 Borra, Carole B. 1985-104 Borra, Frederick C. 1985-279 Bramblett, Richard H. and Patsy J. 1985-295 Branch, Marina A. and Malcolm H. 1985-296 Branch, Marina A. and Malcolm H. 1985-91 Brent, James A. and Rose M. 1985-47 Bridickas, Ronald J. 1985-64 Brinson, Hugh Edward, Executor 1985-244 Brown, Gary E. and Mary Ellen 1985-269 Brown, Oliver and Ramona M. 1985-168 Bruno, Theresa J., et al. 1985-293 Bryce's Mountain Resort, Inc. 1985-257 Buhr, Wilford A. and Clara E. 1985-26 Buras, John E. 1985-68 Burford, S. Franklin 1985-71 Burt, Myron F. 1985-242 Bustrycki, Mary L. 1985-308 Butler, Marten C. and Margie 1985-76 Cappetta, Robert and Seena 1985-19 Carr, Jack D. and Louise G. 1985-154 Casper, John M. 1985-37 Cassidy, Sara C., Estate 1985-275 Centronics Data Computer Corp. Subsidiaries 1985-50 Chief Steward of the Ecumenical Temples and the Worldwide Peace Movement and His Successors, a Corporation Sole 1985-186 Christman, Mark 1985-212 Church of Nature in Man 1985-234 Cipparone, Rocco C. and Kathleen M. 1985-260 Citizens Assurance, Inc. 1985-209 Cleveland, Rollo E. 1985-208 Cobb, Elvie, Transferee of the Estate of Carrie May Duncan, et al. 1985-104 Coffey, David E., et al. 1985-104 Coffey, Florina A. 1985-282 Coleman, Kenneth W. 1985-183 Commerce Union Bank, Executor 1985-173 Community Acceptance Corp. 1985-173 Community Acceptance Corp. of Baton Rouge 1985-173 Community Acceptance Corp. of Donaldsonville 1985-48 Core Special Purpose Fund 1985-311 Corkery, Frank W. and Elizabeth M., et al. 1985-8 Crim, Robert Brian 1985-83 Cronin, Michael and Sharon 1985-142 Croy, Hollis L. 1985-78 D'Angelico, Nicholas and Mary 1985-126 Daggett, Ted W. 1985-169 Daily, Lew David 1985-219 Danielson, Harry E. and Mary 1985-251 Day, Robert V. and Pamela H. 1985-11 Deauville Operating Corp. 1985-219 Deegan, John and Dorothy S., et al. 1985-31 DeGraw, Ernest G. and Nadine 1985-73 Delaney, Joseph Martin 1985-246 Dell, Samuel R. and Eleanor 1985-173 Delta Acceptance Corp. 1985-128 DeNiro, Vincent, Estate, Papalia, Helen M., et al., Administratrices, DeNiro, Louis R., et al. Transferees 1985-175 Denny L. Johnson Farms, Inc. 1985-49 Dersarkissian, Roger and Kimiko, et al. 1985-31 Dies, Donald H. and Marian A. 1985-33 Donaldson, Jennie R., Estate 1985-197 Driscoll, Francis X. and Patricia B. 1985-39 Duaine, Laurence A. and Janet C. 1985-38 Dugan, James C. 1985-224 Dummler, James H. 1985-208 Duncan, Carrie May, Estate 1985-279 Easterling, Lawrence H., Jr., and Phyllis R. 1985-247 Ebner, Sondra 1985-104 Elias, Victor and Mildred 1985-177 Ellis, Dorothy N. 1985-279 Enrici, David C. and Marianne 1985-194 Falconer, Kenley W. and Lolita E. 1985-219 Farrow, Jesse M. and Joan H. 1985-214 Fawcett, Bradley Dale 1985-288 Fein-Marquart Associates, Inc. 1985-132 Feldman, Joseph H. and Diane 1985-129 Ferguson, Harry F. 1985-197 Ferreri, John and June 1985-168 Fesco, Clara M. (a.k.a. Marlisle Fesco) 1985-311 Fish, James A. and Mikell F. 1985-24 Fitzgerald, John and Virginia 1985-165 Fleming, Jack and Carolyn Dell 1985-279 Formsma, Gerald R. and Constance Y. 1985-279 Forseth, Arnold T., et al. 1985-232 Fourth Financial Corp. Consolidated Subsidiaries 1985-82 Fox, William L. 1985-6 Francis, Charlotte 1985-140 Franklin, Lindsay D. 1985-61 Frazier, Joseph and Florence 1985-145 Frederick, Edwin L. and Miriam E. 1985-160 Freeman, Marilyn G. 1985-14 Fugger, Godfred Fred (Fred G. Fugger) 1985-147 Gajewski, L.R. 1985-147 Gajewski, Loren R. and Mervin A. 1985-147 Gajewski, Loren R. and Mervin A., et al. 1985-147 Gajewski, Mervin A. 1985-80 Gale East, Inc. 1985-168 Gasperini, Bonnie 1985-30 Genneken, Arthur J. 1985-298 Gilsdorf, Eugene G., Jr. 1985-136, Giselbach, Paul T. 1985-51 Gladstein, Richard and Caroline 1985-51 Gladstein Trust: R. Dunnett, et al., Trustees 1985-51 Gladstein Trust: Robert Dunnett, et al., Trustees 1985-264 Goines, Fred J. 1985-197 Golf, George P. and Ramona T. 1985-173 Gonzales Acceptance Corp. 1985-151 Goodman, James C. 1985-266 Gordon, Melvin M. and Barbara M. 1985-23 Gorod, Gertrude 1985-45 Gorton, Erwin W. and Ann M. 1985-166 Graddy, Dennis, Jr. 1985-237 Granado, Gregory T. 1985-174 Grant, James A. and M. Jean 1985-200 Green, Harvey J. and Linda 1985-218 Greenlee, Gale W. 1985-62 Gregory, Roy H. 1985-215 Griffith, John Ike and Effie Merle 1985-51 Gurdin, Michael and Marlene 1985-210 Guyer, Arden G. and Carolyn, et al. 1985-252 Hammond, David L. and Lillian C. 1985-113 Hargrove, James M. and Roleen L. 1985-305 Hedrick, David L. 1985-208 Heilbroner, Julian, Tranferee of the Assets of the Estate of Carrie May Duncan, Transferor 1985-176 Hendrickson, Robert R. 1985-77 Hensley, Robert L. 1985-286 Hershenhorn, Robert G. and Esther A. 1985-31 Herzog, Edwin M. and Rochelle A. 1985-10 Hezel, William J. and Mary Ann 1985-141 Hicks, Kerry D. 1985-18 Hilliard, Richard 1985-210 Hodges, Harold L. and Judy L. 1985-56 Hodges, Jo Moonyeen 1985-184 Hollander, Samuel and Carol 1985-183 Hoover, Ephriam H., Jr., Estate 1985-75 Hopkins, George, III, Estate 1985-203 Howard, Ronald E. and Betty J. 1985-213 Howe, Clarence K. and Margaret C. 1985-171 Hrissikopoulos, Charles W. and Albina L. 1985-138 Hughes, Richard 1985-271 Hunter, Robert M. and Linda M. 1985-198 Hymel, Roland J., Jr., and Mary Ann 1985-105 Illinois Association of Professional Insurance Agents, Inc. 1985-69 J.D. Real Estate Co. 1985-174 J. Grant Farms, Inc. 1985-51 Jack Froom, M.D., Medical Corp., a California Corporation 1985-210 Jack Hodges Trucking Co. 1985-262 Jameson, William G. and Betty S. 1985-31 Jaros, Martin R., et al. 1985-175 Johnson, Denny L. and Mary Jane 1985-28 Johnson, J.F. Wilmar 1985-85 Johnson, Marvin E. 1985-287 Jolin, Michael G. and Susan P. 1985-312 Keating, James T. and Gertrude 1985-49 Keith, Lawrence 1985-219 Kelley, James P. and Louise 1985-110 Kempker, Herbert and Patricia 1985-315 Kesselman, Morris and Rita 1985-254 Kessler, George and Mildred 1985-302 Kincaid, Joan D. 1985-315 Kingsbury, Robert S. and Lorraine 1985-114 Kirsch, Kenneth S. and Mavis I. 1985-299 Kleiman, William D. 1985-83 Koehl, Seymour and Ruth J. 1985-115 Kohrs, Richard E. and Cherie T. 1985-63 Korecky, Clayton M., Jr. 1985-267 Kritikos, Theodore A. and Be Jo 1985-150 Kurihara, Tetsuo, Estate (supplemental) 1985-90 LaFargue, Esther 1985-236 Lampe, James and Helen M. 1985-89 Lane, Jeffrey S. and Diane A. 1985-152 Latterell, Randy Alan 1985-229 Laurent, Celine 1985-111 Leff, Theodore 1985-51 Leonard, Norman and Marjorie, et al. 1985-51 Leonard Trust: R. Dunnett, et al., Trustees 1985-51 Leonard Trust: Robert Dunnett, et al., Trustees 1985-255 Leve, Aaron J. 1985-145 Liberty Asphalt Corp. 1985-314 LiButti, a.k.a. Robert Presti, and Joan, a.k.a. Joan Presti 1985-107 Liddy, George Gordon and Frances Purcell 1985-315 Lightman, Bernard and Barbara, et al. 1985-300 Lincoln, James D. and Clara M. 1985-104 Lombardi, Sam S. 1985-104 Lombardi, Shirley A. 1985-143 Lonskey, John H. 1985-270 Lota, Victor J. and Barbara R. 1985-13 Love Box Co. 1985-185 Lowry, Roy W. and Ruth E. 1985-32 Lucro, Willis 1985-227 Luechtefeld, Leona 1985-225 Lufkin, Robert K. and Linda M. 1985-3 Madson, Elmer A. and Hazil M. 1985-304 Magin, Morris N. and Janice 1985-279 Mahoney Stephen A., III, and Mary Ann 1985-219 Manes, Stanley L. and Jocelyn G. 1985-283 Markovsky, George 1985-179 Marks, Dennis N. and Nancy S. 1985-288 Marquart, Ronald G. and Linda M. 1985-249 Marshall, Esther S., Estate 1985-57 Martin, Clarence W. 1985-43 Martin, Virgil M. 1985-36 Martinez, Gasper T. 1985-250 Marville, Dennis M. 1985-116 Masters, Barbara 1985-94 Maxin, George, Jr. 1985-34 McCabe, Donald Lee, D.O., Inc. 1985-34 McCabe, Donald Lee and Jean H. 1985-202 McCabe, John F. and Edna M. 1985-163 McCarty, Patrick C. and Deborah A. 1985-75 McConnell, C. Allen, Administrator 1985-31 McCullough, William D. and Linda 1985-64 McDougal, Royce C., M.D., Inc., et al. 1985-64 McDougal, Royce C. and Martha T. 1985-74 McKeown, John F. 1985-191 McMahan, Victor D. 1985-191 McMahan, Victor D. and Cora C. 1985-170 Meredith, James S. 1985-197 Merrick, Dean S. and Marilyn 1985-35 Metz, Wolfgang 1985-135 Mighell, Ronald M. and Leslee E. 1985-51 MISAT Development Corp. 1985-285 Misbin, Morris and Dorothy A. 1985-42 Missett, John G. 1985-42 Missett, Nancy 1985-239 Mitchell, William A. 1985-88 Moccasin Manufacturing Import Co. 1985-208 Montgomery, Willie Cecil, et al., Coexecutors 1985-208 Montgomery, Willie Cecil, Transferee of the Assets of the Estate of Carrie May Duncan, Transferor 1985-20 Moody, Frank M. and Gloria N. 1985-15 Morant, James C. and Gertrude E. 1985-280 Morgan, Carolyn 1985-51 Muehlenbeck, Robert S. and Carolyn T. 1985-311 Murphy, Robert A. and Constance M. 1985-33 Murray, William E., et al., Executors 1985-261 Neary, Joanne 1985-108 Neel, Wilfred P. and Barbara J. 1985-81 Nelson, Clifford A. and Dorothy M. 1985-292 Nelson, Lowell E. and Jacqueline N. 1985-302 Nickell, Jane K. 1985-120 Nicolaisen, Frederick C. and Linda S. 1985-216 Nies, David T., Jr. 1985-104 Novak, Edwin L. and Karen M. 1985-253 Obering, Ernest A., Estate 1985-252 Obering, Helen Bailey 1985-199 Okin, Samuel 1985-197 Oleynik, Roman J. and Lorraine A. 1985-92 O'Neill, John H. and Marilyn S. 1985-4 Owens, David J. 1985-156 Owens, Shelley J., a.k.a. Shelley J. Litwiller 1985-156 Owens, Shelley J. and Bruce W. 1985-98 Owens, Willard La Vern and Darlene J. 1985-267 Owensby, John W. and Dolores G. 1985-267 Owensby Kritikos, Inc. 1985-180 Palantekin, Cahit and Ayten 1985-101 Panmarc, Inc. 1985-196 Paoli, Robert Delli, a.k.a. Orlando Delli Paoli 1985-124 Pariseau, Raymond C. and Carol 1985-49 Parker, Jason C. and Elizabeth 1985-263 Parker, Robert N. 1985-51 Patsey Trust: R. Dunnett, et al., Trustees 1985-51 Patsey Trust: Robert Dunnett, et al., Trustees 1985-53 Patterson, James A. and Dorothy A. 1985-148 Patton, Luther R. 1985-21 Paul, Lawrence M. and Isabelle 1985-31 Pazdernik, Ludwig and Liselotte 1985-130 Pebley, Billy W. 1985-272 Perkal, Stuart and Pamela 1985-123 Perkins, Ralph Howell 1985-211 Person, Lotus J. 1985-197 Peterson, Roy C. 1985-267 Petro-Marine Engineering, Inc., and Subsidiaries 1985-222 Piazza, Joseph B. 1985-267 Piner, Dick H., Jr., and Dorothy S. 1985-117 Plante, James L. 1985-178 Poe, Kenneth and Myrtle L. 1985-197 Polakof, James, et al. 1985-134 Porter, William H. 1985-2 Potter, Dana B. 1985-27 Powell, David J. and Estate of Jeane D. 1985-155 Prairie, Vernon and Dora 1985-182 Price, Pliny A. and Margaret 1985-193 Probber, Edwin and Ellen 1985-67 Pugh, Jack Murray and Elouise Gross 1985-7 Quave, Monsita E. 1985-226 Quint, Philip D. and Francine L. 1985-52 Raab, Kirby H., Estate 1985-309 Rabenold, Juanita B. 1985-310 Rasheed, Al Hakeem Abdul 1985-190 Rasmussen, Emil H. and Patricia M. 1985-219 Reiss, Jerome and Naomi 1985-189 Rexroad, Lyle and Teresa 1985-219 Rhulen, Max H. and Eve J. 1985-219 Rhulen, Walter A. and Judith 1985-248 Rich, John L. and Patricia R. 1985-46 Riester, Walter H. and Janet C. 1985-231 Riley, James E. 1985-245 Rimple, Lucy 1985-51 Robinson, Frank M. 1985-275 Robinson, Prentice I. and Rosalie 1985-220 Rodgers, June M. and Robert D. Barber 1985-307 Roggin, Gary M. 1985-306 Rosanova, Joseph, Jr. 1985-58 Roth Steel Tube Co. 1985-258 Royster, Dan Earl and Dale T. 1985-258 Royster, John E. and Faith S. 1985-258 Royster, W.R. and Minnie M., et al. 1985-65 Rush, Virginia Dell 1985-109 Rutherford, Roy W. 1985-162 St. Louis Science Fiction Ltd. 1985-86 Salladay, Robert M. and Patricia J. 1985-157 Sassak, Alexander C. 1985-219 Schacknow, Paul 1985-219 Schacknow, Steven Roy 1985-235 Scheidt, William B. and Wanda C. 1985-281 Schiffman, Theodor 1985-139 Schneider, Wallace and Arlyne 1985-197 Schwartz, Lee E. and Vera J. 1985-51 Scortia, Thomas N. 1985-265 Shadduck, John E. 1985-161 Shafer, Harvey E. 1985-276 Shand, Charles T. 1985-301 Shenker, Morris A. and Lillian K. 1985-70 Shulman, Daniel A. 1985-257 Siler, Joseph C. and Shirley A. 1985-12 Simonelli, Salvatore 1985-1 Skala, Richard B. and Katharine J. 1985-41 Sloyan, Andrew N. and Marilyn H. 1985-240 Smith, Hoyal 1985-167 Smith, James B. and Jean T. 1985-59 Smith, Wayne Huston 1985-5 Snyder, Ronald B. and Suzanne B. 1985-9 Snyder, Stanford I. and Jerry W. 1985-44 Spirtis, Bernard R. and Audrey 1985-119 Stamler, Joseph and Ruth 1985-144 Stapleton, Bernard 1985-197 Steinhebel, Clarence H. and Gertrude 1985-192 Stevens, Frank Bruce 1985-16 Stevens, Raymond J. and Nancy J. 1985-197 Stevenson, David and Frances 1985-293 Stoney Creek Utilities, Inc. 1985-17 Storch, Fenimore and Ida Mae 1985-168 Stutzman, Cathy A. 1985-217 Sullivan, Francis E. 1985-277 Surtronics, Inc. 1985-187 Sweeney, Charles J., Estate 1985-180 Talebi, Ali A. and Sandra 1985-197 Talty, William and Carol 1985-29 Teacherson, George A. 1985-197 Teakle, Ken B. and Marilyn D. 1985-207 Tejon Ranch Co. and Subsidiaries 1985-79 Teuscher, Don A. 1985-181 Theodotou, Chris B. and Helen C. 1985-125 Therberg, William John, II 1985-241 Thomas, Paul F. 1985-51 Thorp, Edward O. and Vivian S. 1985-173 Time Acceptance, Inc., et al. 1985-173 Time Acceptance of Zachary, Inc. 1985-40 Tracy, Donald G. 1985-40 Tracy, Shirley 1985-64 Trow, Thomas Archie, Estate and Elaine 1985-159 Turner, Glenn W. and Alice A. 1985-206 Uhrig, Edward and Evelyn 1985-149 Unroe, Mary Lou 1985-273 Vahlsing Christina Corp., formerly the Christina Corp. 1985-197 Vinci, Leonard A. 1985-95 Vuitch, Milan M. and Florence R. 1985-278 Walker, Jason R. and Marion L. 1985-96 Wallace, Albert C. 1985-102 Walley, Frank Henry and Annabelle Lillian 1985-55 Ward, Robert L. 1985-196 Waterbury Realty Corp. 1985-97 Wellman, James F. 1985-121 Westbrook, Dennis E. and Sylvia J. 1985-238 White, Peter M. 1985-243 Wilcox, Sherman S. 1985-201 Williams, Willard R. and Donna 1985-106 Williamson, Jerry R. and Sharon K. 1985-84 Williamson, Lucas F., Jr. 1985-223 Witherow, William L. and Suzanne L. 1985-287 Witte, Charles F. and Patricia G. 1985-289 Wolfe, Earl W. 1985-112 Wolk, Edmund F. 1985-230 Woltering, Olivia A. 1985-158 Woodhull, Alan L. 1985-233 Woods, Homer Arthur and Barbara Ann 1985-279 Wooldridge, Raymond and Ida 1985-103 Wright, Floyd Augustine 1985-188 Wrolstad, Orville K. and Mildred E. 1985-313 W.W. Enterprises, Inc. 1985-122 Young, Claud R. 1985-228 Young, Mary T. 1985-221 Young, Robert G. 1985-127 Young, Robert L. and Joy P. 1985-137 Zadorkin, Nick and Alice 1985-51 Zeiler, Meyer and Floria 1985-259 Zimmerman, Donald, Estate and Edith, Individually 1985-259 Zimmerman, Jonathan 1985-60 Zozaya, Josef