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Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1995 in the amount of $2,594.
The sole issue for decision is whether petitioner is entitled to
a disabled access credit pursuant to section 44. We hold that he
is not.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Burleson, Texas, at the time that
his petition was filed with the Court.
A. Petitioner’s Dental Practice
Petitioner is a general practitioner of dentistry. After
graduating from Baylor Dental School in 1984, petitioner
practiced dentistry in association with other dentists until
1994. Since 1994, petitioner has practiced as a self-employed
dentist in Burleson, Texas, a bedroom community of Fort Worth.
During 1995, the taxable year in issue, petitioner employed
three individuals in connection with his dental practice, which
generated approximately $260,000 in gross receipts. During 1994,
the preceding taxable year, petitioner employed the same number
of individuals, and his practice generated approximately the same
amount of gross receipts.
As a general practitioner of dentistry, petitioner provides
an array of dental services, including orthodontic care,
extractions, fillings, crowns, endodontics, and root canals. In
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