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Jon R. Vaught, for petitioners.
H. Clifton Bonney, Jr., for respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to section 7443A(b)(3) and Rules
180, 181, and 182.1 The Court agrees with and adopts the opinion
of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
CARLUZZO, Special Trial Judge: Respondent determined
deficiencies of $2,111 and $1,114 in petitioners’ Federal income
taxes for 1995 and 1996, respectively. The issue for decision is
whether petitioners are entitled to a disabled access credit
under section 44 for either year in issue.2
Background
Some of the facts have been stipulated and are so found.
Petitioners are husband and wife. At the time that the petition
was filed, they resided in Fremont, California. References to
petitioner are to Stephen T. Fan.
Petitioner is and was at all relevant times, a self-employed
dentist. During 1995, he employed fewer than 30 individuals in
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
2 The 1996 deficiency results from the disallowance of the
portion of sec. 44 credit generated in 1995 and carried over into
1996.
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