Citrus Valley Estates, Inc. v. Commissioner Internal Revenue Service, Citrus Valley Estates, Inc. v. Commissioner Internal Revenue Service, Robert J. Davis Janice A. Davis v. Commissioner Internal Revenue Service, Old Frontier Investment, Inc., of Arizona v. Commissioner Internal Revenue Service, Robert Stephan, Jr. v. Commissioner Internal Revenue Service, Boren Steel Consultants, Inc. v. Commissioner Internal Revenue Service, Boren Steel Consultants, Inc. v. Commissioner Internal Revenue Service, Lear Eye Clinic, Ltd., an Arizona Professional Corporation v. Commissioner Internal Revenue Service, Lear Eye Clinic, Ltd., an Arizona Professional Corporation v. Commissioner Internal Revenue Service, Arizona Orthopedic Institute of Traumatic and Reconstructive Surgery, P.C. v. Commissioner Internal Revenue Service, Jonathan R. Fox Renee K. Fox v. Commissioner Internal Revenue Service, Brody Enterprises, Inc. v. Commissioner Internal Revenue Service

49 F.3d 1410 75 A.F.T.R.2d 95 -1349, 63 USLW 2587 , 95-1 USTC P 50,132 , 18 Employee Benefits Cas. 2877 , Pens. Plan Guide P 23905Q CITRUS VALLEY ESTATES, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. CITRUS VALLEY ESTATES, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. Robert J. DAVIS; Janice A. Davis, Petitioners-Appellees, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. OLD FRONTIER INVESTMENT, INC., OF ARIZONA, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. Robert STEPHAN, Jr., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. BOREN STEEL CONSULTANTS, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. BOREN STEEL CONSULTANTS, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. LEAR EYE CLINIC, LTD., an Arizona professional corporation, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. LEAR EYE CLINIC, LTD., an Arizona professional corporation, Petitioner-Appellee, v. COMMISSIONER INTERNAL…