- 2 -
all Rule references are to the Tax Court Rules of Practice and
Procedure.
The issue for decision is whether the cost of certain
equipment purchased by petitioner for use in his optometric
practice qualifies under section 44 for the “disabled access”
Federal income tax credit.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
At the time the petition was filed, petitioners resided in
Reno, Nevada. Hereinafter, references to petitioner in the
singular are to petitioner David Hubbard.
From 1977 through 2000, petitioner, was an optometrist and
owned and operated his own optometric practice in Winnemucca,
Nevada. During those 23 years, the only optometric practice
located in a three-county area (namely, Humboldt County, Pershing
County, and Lander County, Nevada), was petitioner’s. The
optometric practice located closest to petitioner’s practice was
in Elko, Nevada, approximately 120 miles from Winnemucca.
As an optometrist, petitioner diagnosed and treated certain
eye diseases, tested vision problems, prescribed corrective
lenses, and sold eyeglasses and contact lenses.
Generally, prior to 1997, to test the vision of his patients
and to prescribe corrective lenses, petitioner determined his
patients’ “refractive error” by performing subjective refractions
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011