- 19 - We have considered all of the parties’ contentions and arguments that are not discussed herein, and we find them to be without merit, irrelevant, and/or moot. To reflect the foregoing, Decision will be entered for respondent. 19(...continued) “deduction for Self-Employee Health Insurance.” See sec. 162(l)(1).Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19Last modified: November 10, 2007