- 6 - $6,252.604 for Mr. Frahm’s Wellmark Plan C policy on the dates indicated by a check drawn on, or electronic transfers from, an individual checking account that she maintained (Ms. Frahm’s individual checking account): Date of Payment Amount of Payment 06/22/2000 $1,042.10 08/08/2000 1,042.10 09/05/2000 1,042.10 10/06/2000 1,042.10 11/08/2000 1,042.10 12/05/2000 1,042.10 During 2000, Ms. Frahm paid by an electronic transfer from Ms. Frahm’s individual checking account premiums of $55.46 for a health insurance policy issued in Ms. Frahm’s name by American Association of Retired Persons (Ms. Frahm’s AARP policy). During that year, Ms. Frahm paid by a check drawn on Ms. Frahm’s indi- vidual checking account premiums of $548 for a cancer insurance policy issued in Ms. Frahm’s name by Conseco Health Insurance Company (Ms. Frahm’s Conseco policy). During 2000, in addition to the premiums that Ms. Frahm paid for Mr. Frahm’s Wellmark Plan C policy, Ms. Frahm’s AARP policy, and Ms. Frahm’s Conseco policy, Ms. Frahm paid a total of $3,325 4The parties stipulated that during 2000 Ms. Frahm paid to Wellmark premiums totaling $6,254 for Mr. Frahm’s Wellmark Plan C policy. That stipulation is clearly contrary to the facts that we have found are established by the record, and we shall disre- gard it. See Cal-Maine Foods, Inc. v. Commissioner, 93 T.C. 181, 195 (1989). The record establishes, and we have found, that during 2000 Ms. Frahm paid directly to Wellmark premiums totaling $6,252.60 for Mr. Frahm’s Wellmark Plan C policy.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008