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Pediatric Impressions Home Health, Inc. v. Comm’r, T.C. Memo. 2022-35 | April 12, 2022 | Greaves, J. | Dkt. No. 5769-20
Short Summary: Pediatric Impressions Home Health, Inc. (“Pediatric Home Health”) provides at-home nursing services to children with special needs. When a nurse applied to work with Pediatric Home Health, the company required the nurse to complete a written job application, pass a background check, and complete a nursing skills assessment administered by the company. After the nurses were hired, Pediatric Home Health informed them that they were “employed” and on a “full-time” basis with the company. Pediatric Home Health had the sole authority to fire a nurse at will; however, a nurse could not end the working relationship without a minimum of two-weeks’ notice. After services were performed, Pediatric Home Health received payment for the services. Accordingly, the nurses had no contact with the patients’ insurance companies, the state, or Medicaid. Pediatric Home Health also set the schedule for each nurse. Finally, Pediatric Home Health required the nurses to attend in-service training sessions at the...
Baltimore Police Officers Mordechai Mandelbaum and Menachem Rosenbloom were found guilty on multiple charges on Wednesday, Oct. 14, following an encounter that ended with a surrendering man being ...