This opinion cited by 10 cases:

Amend16RobertWirengard v. Commissioner , 2005 T.C. Memo. 30 ( 2005 )


Peoples Prize v. Comm'r , 87 T.C.M. 813 ( 2004 )


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


GameHearts v. Comm'r , 110 T.C.M. 454 ( 2015 )


Presbyterian and Reformed Publishing Co. v. Commissioner of Internal Revenue , 743 F.2d 148 ( 1984 )


Solution Plus, Inc. v. Comm'r , 95 T.C.M. 1097 ( 2008 )


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


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


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


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