Hubbard v. Commissioner
United States Tax Court
86 T.C.M. (CCH) 276 (2003)
- Written by Darius Dehghan, JD
Facts
David Hubbard (plaintiff) was an optometrist who owned a small business that provided vision-testing services. But Hubbard was not able to provide vision-testing services to a number of patients with disabilities. In order to provide services to patients with disabilities, Hubbard purchased an automatic refractor and an instrument stand. This equipment enabled Hubbard to provide vision-testing services to patients with disabilities whom he previously had not been able to serve. On his income tax return, Hubbard claimed a tax credit for the purchase of the automatic refractor and the instrument stand. The Internal Revenue Service (IRS) (defendant) determined that Hubbard was not entitled to a tax credit. Hubbard challenged the IRS’s determination in the United States Tax Court.
Rule of Law
Issue
Holding and Reasoning (Swift, J.)
What to do next…
Here's why 832,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
