Peter F. & Maureen L. Speltz - Page 27

                                       - 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.                         





























Page:  Previous  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  

Last modified: May 25, 2011