9--SLEIGH 223-232
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NOTES 223 Tax Lawyer, Vol. 54, No. 1 NOTE CASH METHOD OF ACCOUNTING FOR PROFESSIONAL HEALTH SERVICES CORPORATIONS: OSTEOPATHIC MEDICAL ONCOLOGY AND HEMATOLOGY, P.C. V. COMMISSIONER In Osteopathic Medical Oncology and Hematology, P.C., v. Commissioner,1 the Tax Court held that the taxpayer could use the cash method of tax accountiin to expense drugs when the drugs are used as an indispensable and inseparaabl part of the rendering of chemotherapy services and the provision of drugs is subordinate...