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On April 25, 2001, Mr. Albers signed Mr. Albers’s Wellmark
application as “Applicant”, and Ms. Albers signed that form as
“Spouse”.
Wellmark approved Mr. Albers’s Wellmark application and
issued a health insurance policy to him (Mr. Albers’s Wellmark
health policy) that covered himself, his spouse Ms. Albers, and
their dependent children. Premiums for Mr. Albers’s Wellmark
health policy were paid directly by petitioners by checks drawn
on a joint checking account that petitioners maintained.7
During 2001, petitioners paid directly to the medical and
dental providers listed below the amounts shown for services
provided on the dates indicated:
7The parties, apparently inadvertently, stipulated two
copies of the same $1,678.80 check No. 7785, dated Dec. 22, 2001,
and payable to Wellmark. Mr. Albers’s Social Security number
appeared as a notation on that check. The parties agree that the
$8,216 deduction for “Employee benefit programs” claimed in
petitioners’ 2001 Schedule F included $3,586 of premiums paid
during 2001 for Mr. Albers’s Wellmark health policy (claimed
$3,586 of health insurance premiums).
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Last modified: November 10, 2007