In a new case, a physician who operated a radiation facility claimed that the clinic did not meet this test. To support his position, the physician offered three arguments.

1. The clinic was a facility, not a person, and could not provide personal services.

2. The corporation operated a treatment facility in the business of creating and containing radiation, rather than a healthcare facility.

3. The time spent by the technicians maintaining and operating the equipment was not time spent performing services in the health care field.

But the Tax Court didn’t buy any of these arguments. It said that the entity was exactly what it appeared to be. So the classification as a PSC stood.