James & Marilyn Wadnizak - Page 3

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               Respondent determined a deficiency in petitioners’ Federal             
          income tax of $4,731 for the taxable year 1995.                             
               The issue for decision is whether petitioners are entitled             
          to a disabled access credit under sections 38 and 44.                       
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and the attached exhibits are                      
          incorporated herein by this reference.  Petitioners resided in              
          Brentwood, California, on the date the petition was filed in this           
               Petitioner husband (petitioner) purchased a panoramic x-ray            
          machine in 1995 for use in his general dentistry practice at a              
          cost of $16,012.75.  The new x-ray machine replaced and updated             
          another panoramic x-ray machine which petitioner had purchased in           
          1969, but which was still fully functional.  The new machine                
          occupied substantially less space than the old machine, and,                
          because of limited space in petitioner’s office, the new machine            
          allowed petitioner to x-ray patients who were in wheelchairs or             
          who used crutches or walkers.  In addition to the new panoramic             
          x-ray, petitioner also had two periapical/bitewing x-ray machines           
          purchased in 1980 and 1982.  Petitioner admitted at trial that,             
          although he purchased the new panoramic x-ray machine because of            
          its ability to treat disabled patients, the other two x-ray                 
          machines had been adequate in the past to meet the needs of his             

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