Court of Appeals for the Eleventh Circuit May 10, 2007, 05-16314, 05-16315 (All Community Walk in Clinic v. Comr. of IRS)

[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT FILED

________________________ U.S. COURT OF APPEALS

ELEVENTH CIRCUIT

No. 05-16314 MAY 10, 2007

________________________ THOMAS K. KAHN

CLERK

U.S. TAX Court No. 7949-98

ALL COMMUNITY WALK IN CLINIC,

Petitioner-Appellant,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

________________________

No.