Stephen T. Fan and Landa C. Fan - Page 7

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          that petitioner qualifies as an “eligible small business” for the           
          years in issue, sec. 44(b); their disagreement focuses on whether           
          the cost of the system qualifies as an “eligible access                     
          expenditure”, sec. 44(c).                                                   
               To qualify as an eligible access expenditure within the                
          meaning of section 44, the expenditure must be “paid or incurred            
          by an eligible small business for the purpose of enabling such              
          eligible small business to comply with applicable requirements              
          under the Americans With Disabilities Act of 1990” (ADA).  Sec.             
               Congress enacted the ADA to establish a clear and                      
          comprehensive Federal prohibition of discrimination on the basis            
          of disability in the areas of:  (1) Employment in the private               
          sector; (2) public services; (3) public accommodations; (4)                 
          transportation; and (5) telecommunications.  H. Rept. 101-485               
          (II) at 28 (1990); see also 42 U.S.C. sec. 12101(b).  The ADA is            
          divided into five titles that coincide with the above-mentioned             
          areas.  42 U.S.C. sec. 12101.  Petitioner’s dental office is a              
          place of public accommodation within the meaning of the ADA.  42            
          U.S.C. sec. 12181(7)(F); United States v. Morvant, 898 F. Supp.             
          1157, 1161 (E.D. La. 1995).  Consequently, we focus our attention           
          on Title III of the ADA.  42 U.S.C. secs. 12181-12189.                      
               Title III of the ADA prohibits discrimination “on the basis            
          of disability in the full and equal enjoyment of the goods,                 

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