- 15 - expenditures, and petitioner is not entitled to claim the disabled access credit under section 44 for his investments in the telephones. To reflect our disposition of the disputed issues and to make our Order to Show Cause absolute, as well as for such other proceedings as may be necessary, An appropriate order will be issued.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16Last modified: November 10, 2007