Issue Filtering for Blanks in a Jet Reports Formula
Solution
To filter for blanks is to put "@@" in front of the cell reference or value.  

Sample function is:  A user wishes to display the Description field for an Item No. that has a No. value of Blank.  There is a formula that returns the No. from the Item Table in C4.
=NL (1,"Item","Description","No.","@@"&C4)

"@@" & C4     Use "@@" & if the cell reference could be blank and you want to filter for blank field values.
The formula will filter such as:
If C4 was 1001  The formula would translate as a filter for an Item.No. = 10001
If C4 was blank or empty  The formula would translate as a filter for an Item.No. = ' (two appostrophes)