- 12 -
petitioners’ 2001 Schedule C.16
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.
16As discussed above, respondent allowed in the notice that
respondent issued to petitioners for their taxable year 2001
$3,040 of the claimed $5,066 of health insurance premiums as a
deduction for “Self-Employed Health Insurance”. See sec.
162(l)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: March 27, 2008