Neonatology Associates, P.A. v. Commissioner of Internal Revenue (Tax Court No. 97-1201) John J. And Ophelia J. Mall v. Commissioner of Internal Revenue (Tax Court No. 97-1208) Estate of Steven Sobo, Deceased and Bonnie Sobo, and Bonnie Sobo, Surviving Wife v. Commissioner of Internal Revenue (Tax Court No. 97-2795) Akhileshi S. And Dipti A. Desai v. Commissioner of Internal Revenue (Tax Court No. 97-2981) Kevin T. And Cheryl McManus v. Commissioner of Internal Revenue (Tax Court No. 97-2985) Arthur and Lois M. Hirshkowitz v. Commissioner of Internal Revenue (Tax Court No. 97-2994) Lakewood Radiology, P.A. v. Commissioner of Internal Revenue (Tax Court No. 97-2995) Neonatology Associates, P.A., John J. And Ophelia Mall, Estate of Steven Sobo, Deceased, and Bonnie Sobo, and Bonnie Sobo, Surviving Wife, Akhilshi S. And Dipti A. Desai, Kevin T. And Cheryl McManus Arthur and Lois M. Hirshkowitz and Lakewood Radiology, P.A.

Court of Appeals for the Third Circuit