Stephen T. Fan and Landa C. Fan - Page 2

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               Jon R. Vaught, for petitioners.                                        
               H. Clifton Bonney, Jr., for respondent.                                
               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                                 
               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           

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