Fleming Cardiovascular, P.A. v. Comm'r Date Filed: November 23rd, 2015 Citations: 2015 T.C. Memo. 224, 110 T.C.M. 481, 61 Employee Benefits Cas. (BNA) 2673, 2015 Tax Ct. Memo LEXIS 234 Docket Number: Docket No. 10776-13R.