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community -- that petitioner’s purchase of the automatic
refractor and of the instrument stand was reasonable and
necessary. Petitioner’s costs of the equipment constitute
eligible access expenditures. See sec. 44(c); 42 U.S.C. sec.
12182(a) and (b)(2)(A)(iii).
Petitioners are entitled to the claimed $5,000 section 44
disabled access tax credit.
Based on the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011