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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
case.
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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