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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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Last modified: May 25, 2011