- 2 - 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. InPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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