William A. Ricker - Page 3




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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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