- 26 -
162(l) and section 162(l)(2)(B) do not apply. Accordingly,
petitioners are entitled to deduct their expenses for medical
insurance premiums for Mr. Speltz.
In reaching our holding, we have considered all arguments
made, and, to the extent not mentioned, we conclude that they are
moot, irrelevant, or without merit. To reflect the foregoing and
the concessions of the parties,
Decision will be entered
for petitioners.
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