Larry D. and Sheryl J. Svoboda - Page 1

                                  T.C. Memo. 2006-1                                   

                               UNITED STATES TAX COURT                                

                   LARRY D. AND SHERYL J. SVOBODA, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3176-04.              Filed January 3, 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                  
               Federal income tax return, Ps claimed a disabled access                
               credit.  See sec. 44, I.R.C.  Ps carried over some of the              
               disabled access credit to their 2001 Federal income tax                
               return.  R disallowed the carryover of the credit in 2001.             
                    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),              

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