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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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Last modified: November 10, 2007