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162(a) certain amounts35 in excess of the amounts conceded by
respondent for “Employee benefit programs” that petitioners
claimed in the 2000 Schedule F, the 2001 Schedule F, and the 2002
Schedule F, respectively.36
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.37
To reflect the foregoing and the concessions of respondent,
Decision will be entered under
Rule 155.
35See supra note 33.
36Cf. Albers v. Commissioner, T.C. Memo. 2007-144. Unlike
the instant case, in Albers, the fully stipulated record did not
establish that Darwin J. Albers (Mr. Albers), as the employer of
Peggy L. Albers (Ms. Albers), paid, directly or indirectly, to
Ms. Albers pursuant to the AgriPlan/AgriBiz medical reimbursement
plan involved in that case the medical expenses at issue there in
order to reimburse her for expenses incurred or paid for the
medical care of herself, her spouse Mr. Albers, and/or her
dependent children. Nor did the fully stipulated record in that
case establish why the payment by the taxpayers of the claimed
medical expenses qualified those expenses as ordinary and neces-
sary expenses paid or incurred by Mr. Albers in carrying on his
farming business.
37In light of our findings and holdings herein, we reject
respondent’s argument on brief and determinations in the notice
that the insurance premiums at issue are subject to sec. 162(l).
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