Joseph M. and Marjorie Sita - Page 12




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               As relevant here, the requirements set forth in the ADA                
          apply to:  (1) Persons who own, lease, lease to, or operate                 
          certain places of “public accommodation”; and (2) any “common               
          carrier” of telephone voice transmission services.  See 42 U.S.C.           
          sec. 12182(a) (2000); see also 47 U.S.C. sec. 225(c) (2000).  A             
          person who does not have an obligation to comply with the                   
          requirements set forth in the ADA could never make an eligible              
          access expenditure.  Arevalo v. Commissioner, 124 T.C. at 255.              
               As in the Alpha Telcom cases, petitioners neither owned,               
          leased, leased to, or operated a public accommodation during                
          2001, nor were they a “common carrier” of telephone voice                   
          transmission services during 2001.  See Arevalo v. Commissioner,            
          469 F.3d at 440-441; Crooks v. Commissioner, 453 F.3d at 657;               
          Arevalo v. Commissioner, 124 T.C. at 255-256.  Accordingly, the             
          Court finds that petitioners were not obligated to comply with              

               4(...continued)                                                        
          transportation barriers that prevent a business from being                  
          accessible to, or usable by, individuals with disabilities; (2)             
          to provide qualified interpreters or other effective methods of             
          making aurally delivered materials available to individuals with            
          hearing impairments; (3) to acquire or modify equipment or                  
          devices for individuals with disabilities; or (4) to provide                
          other similar services, modifications, materials, or equipment.             
          See sec. 44(c)(2).  Eligible access expenditures do not                     
          include expenditures that are unnecessary to accomplish such                
          purposes.  See sec. 44(c)(3).  Additionally, eligible access                
          expenditures do not include amounts that are paid or incurred to            
          remove architectural, communication, physical, or transportation            
          barriers that prevent a business from being accessible to, or               
          usable by, individuals with disabilities with respect to any                
          facility first placed in service after Nov. 5, 1990.  See sec.              
          44(c)(4).                                                                   





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