Edward Atlee Howes - Page 3




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          other court, and this opinion shall not be treated as precedent             
          for any other case.                                                         
               Respondent determined deficiencies in petitioner’s Federal             
          income taxes for 1999, 2000, and 2001 of $5,154, $3,356, and                
          $3,252, respectively.  The deficiencies stem generally from the             
          disallowance of depreciation deductions under section 167 and the           
          disallowance of disabled access credits under section 44.  On               
          June 21, 2007, after the parties had filed a comprehensive                  
          stipulation of facts, this Court issued an Order to Show Cause              
          why respondent’s determination as to the denial of the                      
          depreciation deductions and the disabled access credits should              
          not be sustained.  For the reasons discussed below, we now make             
          that Order absolute.                                                        
                                     Background                                       
          A.  Procedural History                                                      
               This case, commenced in January 2004, has been continued for           
          trial on three separate occasions because of the pendency of                
          related litigation (sometimes referred to herein as the Alpha               
          Telcom cases).  The related litigation has now been concluded,              
          and the decisions entered in those cases have become final.  In             
          every instance, the Court has sustained the Commissioner’s                  
          deficiency determination, and in each of the cases in which the             
          taxpayer appealed, a U.S. Court of Appeals has affirmed the                 
          decision of this Court.  See Arevalo v. Commissioner, 124 T.C.              







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