- 3 - not provide a private office for petitioner's use, but he did have access to a telephone, and could make and receive telephone calls on a limited basis at the hospital. He also had access to an area where he could do some paperwork. He was entitled to use the physicians' lounge at the hospital, but due to the activity normally going on in the lounge, he could not do any paperwork there. On occasion petitioner would be contacted directly by a patient in need of his services; however, the majority of petitioner's patients were referred to him by surgeons or by the hospital. He was compensated by his patients on a fee for service basis. Fee, billing, and payment arrangements were made directly between petitioner and his patients. For the year 1992, petitioner reported the income earned and expenses incurred in connection with his medical practice on a Schedule C. Petitioner administered anesthesia to patients scheduled to undergo various surgical procedures at the hospital. In addition to the services petitioner provided to patients at the hospital during surgery, he would spend time with patients before and after surgery in order to assess, and presumably reduce, the risk of postoperative complications. During 1992, petitioner administered anesthesia to patients at the hospital on 626 occasions, which required his presence there for approximately 1,000 hours.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011