This opinion cited by 13 cases:

St. David's Health Care System v. United States , 349 F.3d 232 ( 2003 )


St David's Hlth Care v. United States ( 2003 )


Quality Auditing Company, Inc. v. Commissioner , 114 T.C. No. 31 ( 2000 )


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


Mysteryboy Inc. v. Comm'r , 99 T.C.M. 1057 ( 2010 )


David Muresan Scientific Research Foundation v. Commissioner , 2018 T.C. Memo. 13 ( 2018 )


Association for Honest Attorneys v. Commissioner , 2018 T.C. Memo. 41 ( 2018 )


The Korean-American Senior Mutual Association, Inc. v. Commissioner , 2020 T.C. Memo. 129 ( 2020 )


Capital Gymnastics Booster Club, Inc. v. Comm'r , 106 T.C.M. 154 ( 2013 )


Rameses Sch. v. Comm'r , 93 T.C.M. 1092 ( 2007 )


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


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


Cmty. Educ. Found. v. Comm'r , 112 T.C.M. 637 ( 2016 )