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previously claimed as a tax deduction.
* * * * * * *
Section 2. Insurance Benefits
* * * * * * *
Major Medical/Health Insurance
Insured Insurance Period of Annual Amount Last Date
Company Coverage Paid Paid
Wellmark total
BC & BS months 12 [18]8164.20 12/05/01
Conseco total
Health Ins months 12 548.00 04/05/01
Co. (Cancer)
* * * * * * *
Long Term Care Insurance
Insured Insurance Period of Annual Amount Last Date
Company Coverage Paid Paid
Employee American total
Fidelity months 12 575.96 02/01/01
Assurance Co.
Spouse American total
Fidelity months 12 583.60 02/01/01
Assurance Co.
During 2001, Mr. Frahm, as Ms. Frahm’s employer, issued to
Ms. Frahm certain checks that were drawn on the business checking
account to pay her certain wages and to reimburse her for the
premiums for Mr. Frahm’s Wellmark Secure Blue Select policy, the
premiums for Ms. Frahm’s Conseco policy, and the noninsurance
18We have found that during 2001 Ms. Frahm paid premiums
totaling $9,281.80 for Mr. Frahm’s Wellmark Secure Blue Select
policy. See supra note 11. The record does not disclose why Ms.
Frahm’s 2001 employee benefit expense form requested reimburse-
ment of only $8,164.20 of the premiums paid for that policy.
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Last modified: March 27, 2008