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found in most modern dental offices. Neither x-ray machine was
designed or marketed to facilitate accessibility to disabled
patients. Rather, each machine has general applicability and
usefulness to all dental patients.
Thus, nothing in the record suggests that the panoramic and
Wehmer x-ray machines qualify as auxiliary aids or services. 42
U.S.C. sec. 12182(b)(2)(A)(iii); Fan v. Commissioner, supra.
Therefore, the cost of the machines and rare earth cassette is
not an eligible access expenditure within the meaning of section
44(c). Accordingly, the machines and cassette do not qualify for
the disabled access credit under section 44(a).
Reviewed and adopted as the report of the Small Tax Case
Division.
In order to reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011