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of chemotherapy drugs which petitioner uses in their care.”
Majority op. p. 15. Nor does anything in the record establish:
“Usually, they [patients] are not even aware of the type or
quantity of chemotherapy drugs used on them as part of their
treatment.” Id. Contrary to the inference in the majority’s
opinion, petitioner’s physician-employees do not choose or decide
that a patient shall receive chemotherapy drugs. Common
experience tells us that, although petitioner’s physician-
employees may recommend such treatment, the patients are the ones
who must make the decision to receive the drugs. Moreover, if
those patients decide to receive chemotherapy drugs, they want
the drugs and nothing in the record (or in common sense) leads me
to believe that the drugs are necessarily subordinate to the
physician’s services. I cannot agree with the majority’s
conclusion that, with respect to petitioner’s business, the
provision of chemotherapy drugs was subordinate to the provision
of medical services.
B. Clear Reflection of Income
If a taxpayer’s method of accounting does not clearly
reflect income, section 446(b) accords the Secretary the
authority to require the taxpayer to compute taxable income under
such method as, in the opinion of the Secretary, does clearly
reflect income. We have interpreted respondent’s position in
this case as requiring petitioner to use an accrual method (the
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