This opinion cited by 21 cases:

Florida Hospital Trust Fund v. Commissioner , 71 F.3d 808 ( 1996 )


Living Faith, Inc. v. Commissioner of Internal Revenue , 950 F.2d 365 ( 1991 )


Robert Helbig, Trustee v. Cir , 404 F. App'x 108 ( 2010 )


Heller v. Commissioner , 403 F. App'x 152 ( 2010 )


Church of Scientology of California v. Commissioner of Internal Revenue , 823 F.2d 1310 ( 1987 )


Raymond Chico v. Cir ( 2021 )


Airlie Foundation, Inc. v. United States , 55 F.3d 684 ( 1995 )


Tate Family Found. v. Commissioner , 77 T.C.M. 2016 ( 1999 )


Larry D. Bowen Family Found. v. Commissioner , 77 T.C.M. 1954 ( 1999 )


Tamaki Found. v. Commissioner , 77 T.C.M. 2020 ( 1999 )


REDLANDS SURGICAL SERVICES v. Commissioner , 113 T.C. No. 3 ( 1999 )


IHC GROUP v. COMMISSIONER , 82 T.C.M. 606 ( 2001 )


Fund for the Study of Economic Growth & Tax Reform v. Internal Revenue Service , 161 F.3d 755 ( 1998 )


Waters v. Armenian Genocide Museum & Memorial, Inc. ( 2011 )


Bill Wildt's Motorsport Advancement Crusade v. Commissioner , 56 T.C.M. 1401 ( 1989 )


IHC Health Plans, Inc.v Comm'r , 82 T.C.M. 593 ( 2001 )


IHC CARE, INC. v. COMMISSIONER , 82 T.C.M. 617 ( 2001 )


Share Network Found. v. Commissioner , 78 T.C.M. 6 ( 1999 )


International Postgraduate Medical Foundation v. Commissioner , 56 T.C.M. 1140 ( 1989 )


Redlands Surgical Servs. v. Commissioner , 113 T.C. 47 ( 1999 )