Ivan G. and Rosemary J. Snorek - Page 1

                                 T.C. Memo. 2007-34                                   

                               UNITED STATES TAX COURT                                

                   IVAN G. AND ROSEMARY J. SNOREK, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12863-05.           Filed February 8, 2007.                 

          Frank W. Bastian and Reggie L. Wegner, for petitioners.                     
          Blaine Holiday and Kristin T. Timmons, for respondent.                      

                                 MEMORANDUM OPINION                                   

               KROUPA, Judge:  Respondent determined a $607 deficiency in             
          petitioners’ Federal income tax for 2001.  After concessions,1              
          the sole issue for decision is whether health insurance premiums            

               1Both petitioners and respondent have conceded adjustments             
          to the amount of the business expense deductions petitioners                
          claimed on the return for 2001.                                             

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