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the dates indicated by electronic transfers from Ms. Frahm’s
individual checking account:
Date of Payment Amount of Payment
01/05/2001 $1,117.60
02/05/2001 1,117.60
03/05/2001 366.80
04/05/2001 742.20
05/07/2001 742.20
06/05/2001 742.20
07/05/2001 742.20
08/06/2001 742.20
09/05/2001 742.20
10/05/2001 742.20
11/05/2001 742.20
12/05/2001 742.20
During 2001, Ms. Frahm paid by a check drawn on her individ-
ual checking account premiums of $548 for Ms. Frahm’s Conseco
policy.
During 2001, Mr. Frahm, as Ms. Frahm’s employer, paid by
checks drawn on the business checking account premiums of $575.96
for a long-term care insurance policy issued in Ms. Frahm’s name
by American Fidelity Assurance Company (Ms. Frahm’s long-term
care policy). During that year, Mr. Frahm, as Ms. Frahm’s
employer, also paid by a check drawn on the business checking
11(...continued)
to the facts that we have found are established by the record,
and we shall disregard it. See Cal-Maine Foods, Inc. v. Commis-
sioner, 93 T.C. at 195. The record establishes, and we have
found, that during 2001 Ms. Frahm paid directly to Wellmark
premiums totaling $9,281.80 for Mr. Frahm’s Wellmark Secure Blue
Select policy.
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Last modified: March 27, 2008