- 7 - For taxable year 2002, Mr. Marple received taxable wages of $44,606.03 from API. API paid Mr. Marple weekly and issued him an earnings statement for each weekly pay period. These earnings statements show that Mr. Marple received gross wages of $45,719.28 from API for 2002 and that he made pretax contributions totaling $1,113.25 for the year to a section 401(k) plan. The earnings statements also show a total of $5,714.54 listed under “Fringe Benefits” for “H&W” for 2002, which relates to premiums for health insurance. The $5,714.54 listed for health insurance was not included in the calculation of Mr. Marple’s gross wages from API for taxable year 2002, nor did petitioners include this amount in income on their 2002 Form 1040, U.S. Individual Income Tax Return. For taxable year 2002, Mr. Marple received taxable wages of $2,917.60 from Eber. Eber also paid Mr. Marple weekly and issued an earnings statement to Mr. Marple for each weekly pay period. Mr. Marple’s earnings statements from Eber for taxable year 2002 do not indicate that any amount was allocated to health insurance, nor do the earnings statements indicate that any pretax contributions were made from Mr. Marple’s wages. Mr. Marple’s Eber earnings statements list an after-tax deduction each pay period for “Union/%% Deduct”. In taxable year 2002, Mr. Marple purchased work boots and clothes, including blue jeans, for wear in his job as a sheetPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007