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.
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011