# Osteopathic Med. Oncology & Hematology, P.C. v. Commissioner

> United States Tax Court · November 22, 1999 · 113 T.C. 376

URL: https://www.frixlaw.com/law-library/cases/4473137

## Case

- **Full name:** OSTEOPATHIC MEDICAL ONCOLOGY AND HEMATOLOGY, P.C. v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** November 22, 1999
- **Citations:** 113 T.C. 376; 113 T.C. No. 26; 1999 U.S. Tax Ct. LEXIS 53
- **Precedential status:** Published
- **Opinion:** Concurrence by Parr
- **Judges:** Laro,"Halpern, James S."
- **Cited by:** 14 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4473137

## How later opinions describe it (automated extraction)

- holding that drugs and pharmaceuticals used during the treatment of patients were not merchandise, under § 1.471-1 because their use was part of an overall service

## Opinion text

PARR, J., concurring: I agree with the majority’s opinion, and write separately merely to emphasize that each case that comes before this Court presents a unique set of facts and is decided on its own merits. Although we now find that the facts of this case are “markedly different” from the facts of some of the cases we have decided involving construction contractors, I believe that the principles enunciated here also apply to construction cases. This is true, for example, when a building material is indispensable and inseparable from the service provided by the construction contractor. See, e.g., Galedrige Constr., Inc. v. Commissioner, T.C. Memo. 1997-240 .
Beghe, J., agrees with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4473137. Public record. Not legal advice.