This opinion cited by 14 cases:

Florida Independent Colleges and Universities Risk Management Association, Inc. v. Internal Revenue Service , 850 F. Supp. 2d 125 ( 2012 )


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


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


Service Employees International Union v. Commissioner , 125 T.C. 63 ( 2005 )


McGaughy v. Comm'r , 100 T.C.M. 144 ( 2010 )


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


Ohio Disability Ass'n v. Comm'r , 98 T.C.M. 462 ( 2009 )


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


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


Matthews v. Comm'r , 95 T.C.M. 1486 ( 2008 )


Micorescu v. Commissioner , 76 T.C.M. 796 ( 1998 )


S. Cmty. Ass'n v. Comm'r , 90 T.C.M. 568 ( 2005 )


University Medical Resident Servs., P.C. v. Commissioner , 71 T.C.M. 3130 ( 1996 )


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