Ralph E. and Mildred E. Galyen - Page 1

                                 T.C. Memo. 2006-30                                   

                               UNITED STATES TAX COURT                                

                   RALPH E. AND MILDRED E. GALYEN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5092-04.                Filed February 22, 2006.            

                    The Telecommunication Relay Service (TRS) enables a               
               hearing-impaired individual to communicate with a hearing              
               individual over the telephone through the use of a relay               
               operator.  Ps subscribed to the AdaCom program which                   
               provided an alternative to the TRS through the use of a                
               computer rather than a relay operator.  On their 2000, 2001,           
               and 2002 Federal income tax returns, Ps claimed a disabled             
               access credit.  See sec. 44, I.R.C.  Ps also claimed a sec.            
               162, I.R.C., trade or business expense deduction.  R                   
               disallowed the credit and deduction.                                   
                    Held:  Because the AdaCom program was not acquired by             
               Ps in order for them to comply with the applicable                     
               requirements of the Americans with Disabilities Act of 1990,           
               Pub. L. 101-336, 104 Stat. 327, the AdaCom program is not an           
               “eligible access expenditure” for purposes of sec. 44(c),              
               I.R.C.  Taye-Channell v. Commissioner, T.C. Memo. 2006-8;              
               Svoboda v. Commissioner, T.C. Memo. 2006-1.                            

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