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The Ninth Circuit in a short per curiam opinion affirmed. Redlands Surgical Servs. v. Commissioner 242 F.3d 904 904-05 9th Cir. See Geisinger Health Plan v. Commissioner 985 F.2d 1210 1216 3d Cir. 1993 see also Rev. Rul. 69-545 1969-2 C. See IHC Health Plans Inc. v. Commissioner 325 F.3d 1188 1197 10th Cir. 2003 see also Rev. Rul. 83-157 1983-2 C. See Estate of McLendon v. Commissioner 135 F.3d 1017 1023 n.10 5th Cir. 1998 In this circuit revenue rulings are generally given weight as...
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