- 10 -
rental of iron lung or other equipment for therapeutic
use, in or out of hospital; artificial limbs or other
prosthetic appliances; diagnostic laboratory
procedures; drugs and medicine requiring prescriptions;
oxygen, anesthesia; blood and plasma, x-ray and radium
treatments; local professional ambulance services;
psychiatric treatment; dental care; surgery and
appliances; eye glasses; hearing aids and examination
thereof; and premiums on accident and health insurance,
including hospitalization, surgical and medical
insurance.
Petitioner claimed that Mrs. Haeder was eligible to participate
in that plan in her capacity as his employee and that he and
their minor children were eligible to participate in the plan as
Mrs. Haeder’s spouse and dependents.
During the years at issue, petitioners and their children
were covered by an individual health insurance policy issued in
petitioner’s name. The record contains no evidence that, during
those years, Mrs. Haeder also had coverage under either a health
insurance policy issued in her name or a group health insurance
policy.
On the Schedules C for 1989, 1990, 1991, 1992, and 1993,
petitioner claimed medical plan expenses of $3,446, $4,197,
$13,140, $4,568, and $8,914, respectively, including medical
insurance premiums and medical and dental expenditures for
petitioner, Mrs. Haeder, and their two minor children. On audit,
respondent determined that petitioners substantiated medical plan
expenses as follows:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011