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a corporation, operating clinics and employing physicians,
nurses, nursing assistants, laboratory technicians,
administrative personnel, and office workers. The parties have
not stipulated how individuals came to be petitioner’s patients.
Given petitioner’s apparent specialization, it is likely that
patients were referred for chemotherapy drug treatment. Nothing
in the record establishes the majority’s findings that “patients
played no role in determining the type or amount of drugs used on
them”, majority op. p. 19, or that patients must “agree to
petitioner’s overall chemotherapy service, and, when they do
agree to this service, they have no say in the type or quantity
7(...continued)
Petitioner’s physicians prescribed the chemotherapy regime
but, with rare exception, did not actually administer the
chemotherapy drugs to patients during taxable year 1995 to
present.
Chemotherapy drugs were administered by oncology nurses
during taxable year 1995.
Prior to the initiation of each course of chemotherapy, the
patients were seen and evaluated by the attending physician.
The patients were not examined at the time of every
chemotherapy administration pursuant to the standard practice of
medical oncology.
Once a patient has begun a chemotherapy regime, that patient
will see one of petitioner’s physicians approximately every 4- to
6-weeks, between treatments.
While a physician must be available to respond to
emergencies, a physician is not required to be in every room with
a patient while chemotherapy treatment is being administered.
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