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$6,252.604 for Mr. Frahm’s Wellmark Plan C policy on the dates
indicated by a check drawn on, or electronic transfers from, an
individual checking account that she maintained (Ms. Frahm’s
individual checking account):
Date of Payment Amount of Payment
06/22/2000 $1,042.10
08/08/2000 1,042.10
09/05/2000 1,042.10
10/06/2000 1,042.10
11/08/2000 1,042.10
12/05/2000 1,042.10
During 2000, Ms. Frahm paid by an electronic transfer from
Ms. Frahm’s individual checking account premiums of $55.46 for a
health insurance policy issued in Ms. Frahm’s name by American
Association of Retired Persons (Ms. Frahm’s AARP policy). During
that year, Ms. Frahm paid by a check drawn on Ms. Frahm’s indi-
vidual checking account premiums of $548 for a cancer insurance
policy issued in Ms. Frahm’s name by Conseco Health Insurance
Company (Ms. Frahm’s Conseco policy).
During 2000, in addition to the premiums that Ms. Frahm paid
for Mr. Frahm’s Wellmark Plan C policy, Ms. Frahm’s AARP policy,
and Ms. Frahm’s Conseco policy, Ms. Frahm paid a total of $3,325
4The parties stipulated that during 2000 Ms. Frahm paid to
Wellmark premiums totaling $6,254 for Mr. Frahm’s Wellmark Plan C
policy. That stipulation is clearly contrary to the facts that
we have found are established by the record, and we shall disre-
gard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181,
195 (1989). The record establishes, and we have found, that
during 2000 Ms. Frahm paid directly to Wellmark premiums totaling
$6,252.60 for Mr. Frahm’s Wellmark Plan C policy.
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Last modified: March 27, 2008