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Fan v. Commissioner of Internal Revenue

117 T.C. 32 (2001)

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Fan v. Commissioner of Internal Revenue

United States Tax Court
117 T.C. 32 (2001)

DD

Facts

Stephen Fan (plaintiff) was a dentist who owned a small business that provided dental services. Some of Fan’s patients were hearing impaired, such that Fan communicated with them through the use of handwritten notes. Using this method, Fan was able to provide dental services to hearing-impaired patients. But Fan found that communicating through the use of handwritten notes was time consuming. Thus, Fan purchased equipment that allowed him to communicate more efficiently with hearing-impaired patients. On his income tax return, Fan claimed a tax credit for the purchase of the equipment. The Internal Revenue Service (IRS) (defendant) determined that Fan was not entitled to a tax credit. Fan challenged the IRS’s determination in the United States Tax Court.

Rule of Law

Issue

Holding and Reasoning (Carluzzo, J.)

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