Mid Del Therapeutic Center, Inc. - Page 3

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                                         FINDINGS OF FACT                                              
                  Some of the relevant facts have been stipulated and are so                           
            found.  The stipulation of facts is incorporated herein by this                            
                  Petitioner Mid-Del Therapeutic Center, Inc. (Mid-Del), and                           
            petitioner D. Richard Ishmael, M.D., PC (PC), are Oklahoma                                 
            corporations,2 each of which operates a chemotherapy clinic in                             
            the Oklahoma City metropolitan area (collectively, the clinics).                           
            On the dates the petitions in these consolidated cases were                                
            filed, the principal place of business of Mid-Del was in Midwest                           
            City, Oklahoma, and the principal place of business of PC was in                           
            Oklahoma City, Oklahoma.  Dr. D. Richard Ishmael, an oncologist,                           
            owns 100 percent of the stock of both Mid-Del and PC.  PC is Dr.                           
            Ishmael's personal service corporation, and Mid-Del is a                                   
            subchapter C corporation, owned and managed by Dr. Ishmael.                                
            The Clinics in General                                                                     
                  Petitioners' clinics have provided outpatient chemotherapy                           
            treatment to Dr. Ishmael's patients since 1988.  Prior to 1988,                            
            Dr. Ishmael administered chemotherapy treatments to patients in                            
            hospitals on an inpatient basis.  By 1988, various drugs had been                          
            developed to mitigate the severe nausea associated with                                    

                  2Mid-Del was incorporated in 1991, and PC was incorporated                           
            in 1982.                                                                                   

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