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Using the automatic refractor, petitioner was able to test
the vision of some disabled patients whom petitioner would not
have been able to test using a manual refractor.
In 1997, petitioner’s optometric practice realized gross
receipts of $586,649.
Petitioners timely filed their 1997 joint Federal income tax
return, with a Form 8826, Disabled Access Credit, on which
petitioners claimed under section 44 a disabled access tax credit
in the amount of $5,000 relating to petitioner’s costs of
purchasing the automatic refractor and the rotary instrument
stand.
In a notice of deficiency, respondent disallowed
petitioners’ claimed $5,000 disabled access tax credit.
OPINION
The Americans With Disabilities Act of 1990 (ADA), Pub. L.
101-336, sec. 302(a), 104 Stat. 355, codified at 42 U.S.C. sec.
12182(a) (2000), prohibits discrimination against disabled
individuals in the full and equal enjoyment of goods, services,
facilities, privileges, advantages, and accommodations by any
“place of public accommodation”.
For purposes of ADA, professional offices of health care
providers, such as petitioner’s optometric practice, are included
within the definition of places of public accommodation.
42 U.S.C. sec. 12181(7)(F) (2000).
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