Stephen T. Fan and Landa C. Fan - Page 1

                                   117 T.C. No. 3                                     

                               UNITED STATES TAX COURT                                

                   STEPHEN T. FAN AND LANDA C. FAN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17036-99.                    Filed July 24, 2001.           

                    In 1995, P purchased an intraoral camera system                   
               (the system) for use in his dental practice.  The                      
               system has general applicability and usefulness to all                 
               dental patients.  It reduces the time necessary for a                  
               dentist to explain diagnoses, “procedures”, and                        
               recommended treatment with patients.  P considered the                 
               system to be a more effective and efficient way to                     
               communicate with hearing-impaired patients.  On their                  
               1995 Federal income tax return, Ps claimed a disabled                  
               access credit for the cost of the system.  See sec. 44,                
               I.R.C.  R determined that the system was not an                        
               “eligible access expenditure” for purposes of sec.                     
               44(c), I.R.C., and disallowed the credit.                              
                    Held: Because the system was not acquired by                      
               petitioner in order for him to comply with the                         
               applicable requirements of the ADA, the system is not                  
               an “eligible access expenditure” for purposes of sec.                  
               44(c), I.R.C.                                                          

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