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With respect to the claimed $3,586 of health insurance
premiums for Mr. Albers’s Wellmark health policy, the record
establishes, and petitioners concede,16 that Mr. Albers, the
applicant and primary insured under that policy, incurred such
premiums. With respect to the claimed $4,630 of medical and
dental expenses, petitioners have failed to produce evidence, let
alone credible evidence, see sec. 7491(a)(1), that establishes
that Ms. Albers, and not Mr. Albers, incurred, or paid, $3,776 of
such expenses. Although the record establishes that Ms. Albers
charged to her credit card, and thus incurred, $854 of the
claimed $4,630 of medical and dental expenses, petitioners have
failed to produce evidence, let alone credible evidence, see sec.
7491(a)(1), that establishes that her employer Mr. Albers paid
those charges on her behalf or that her employer Mr. Albers
reimbursed her for her payment of those charges.17
On the record before us, we find that petitioners have
failed to establish that her employer Mr. Albers paid, directly
or indirectly, to Ms. Albers pursuant to the AgriPlan/AgriBiz
16Petitioners concede on brief that the claimed $3,586 of
health insurance premiums were “incurred by her [Ms. Albers’s]
spouse [Mr. Albers]”, and not by her. The parties stipulated
that those premiums were “paid by check from petitioners’ joint
checking account.” Mr. Albers’s Social Security number appeared
as a notation on the check that is in the record in this case and
that paid a portion of such claimed premiums during the year at
issue.
17The parties stipulated that $4,606.58 of the claimed
$4,630 of medical and dental expenses was “paid directly by
petitioners”.
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Last modified: November 10, 2007