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After concessions,2 the issues for decision are: (1)
Whether petitioners are entitled to a depreciation deduction of
$2,143 under section 167 for 2001; (2) whether petitioners are
entitled to a disabled access credit under section 44 for 2001;
and (3) whether petitioners are entitled to a business expense
deduction of $14,000 under section 162 for 2002.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
New Richmond, Wisconsin, when they filed their petition.
A. Procedural History
This case, commenced on June 1, 2005, was previously
continued because of the pendency of related litigation in two
U.S. Courts of Appeals (referred to herein as the Alpha Telcom
cases). See Arevalo v. Commissioner, 469 F.3d 436 (5th Cir.
2006), affg. 124 T.C. 244 (2005); Crooks v. Commissioner, 453
F.3d 653 (6th Cir. 2006). The Alpha Telcom cases are concluded,
and the decisions entered in those cases are final. In each
case, the Tax Court sustained the Commissioner’s deficiency
1(...continued)
rounded to the nearest dollar.
2 Respondent concedes that petitioners qualify for an
education credit for 2001. However, the amount of the education
credit that they are entitled to depends on their adjusted gross
income.
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