- 8 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007