Joon H. Chong and Youngcha Kim Chong - Page 3

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          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.                                                                






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