Ivan G. and Rosemary J. Snorek - Page 6

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          amount.  Petitioners introduced the transmittal form that Mr.               
          Snorek submitted to the plan, on which he claimed he paid the               
          health insurance premiums for Mrs. Snorek.  Petitioners                     
          introduced no documentary evidence, however, showing that Mr.               
          Snorek actually paid the health insurance premiums for Mrs.                 
          Snorek.  Petitioners did not, for example, introduce receipts or            
          canceled checks showing that Mr. Snorek paid the health insurance           
          premiums for Mrs. Snorek.  Petitioners also did not introduce the           
          premium statement or policy itself, which may have identified the           
          party responsible for making the premium payments for the                   
          insured.  Petitioners’ failure to produce this documentation                
          caused respondent to determine that Mrs. Snorek paid the health             
          insurance premiums for herself.  Nothing in the record rebuts               
          this determination nor convinces us that petitioners have carried           
          their burden of proving that Mr. Snorek paid the health insurance           
          premiums for Mrs. Snorek to entitle him to deduct 100 percent of            
          the premium payments.  Accordingly, we hold that petitioners may            
          deduct only $2,344 (60 percent) of the $3,906 health insurance              
          premiums for Mrs. Snorek under section 162(l).                              
               To reflect the foregoing and the concessions of the parties,           

                                                   Decision will be entered           
                                             under Rule 155.                          








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