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was hired to set up a forensic unit at the jail. Petitioner was
originally assigned to a jail in Indio, California, and later was
relocated to the main jail in Riverside, California.
Petitioner's psychiatric work required his presence at the jail
on Wednesday, Thursday, and Friday of each week.
Petitioner was also engaged in business as a musician. On
Friday nights, petitioner played the violin at Ajetis Balkan
Cafe, which is located in Hermosa Beach, California.
Each Saturday morning for 11 months during the year in
issue, petitioner flew from Los Angeles, California, to Chicago,
Illinois. Petitioner's personal residence was located in
Chicago, Illinois, and petitioner's family resided in the area.
Petitioner returned to Los Angeles, California, on Monday nights
or Tuesday mornings each week. Petitioner did not maintain a log
or records of travel expenses.
During 1990, petitioner rented an office suite in a building
known as the Fine Arts Building, located at 410 South Michigan
Avenue in Chicago, Illinois. Petitioner maintained a private
psychiatry practice there with office hours from 3:00 p.m. to
7:00 p.m. on Mondays. Petitioner had several patients, some of
whom he had been seeing for a number of years.
After working for the county of Riverside, California,
during the year in issue, petitioner continued to work as a
forensic psychiatrist in California, working for approximately 6
months consecutively for two other organizations in Southern
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