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IVAN G. v. COMMISSIONER

Dkt. No. 12863-05.

93 T.C.M. 906 (2007)

T.C. Memo. 2007-34

Ivan G. and Rosemary J. Snorek v. Commissioner.

United States Tax Court.

February 8, 2007.

Attorney(s) appearing for the Case

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 for petitioner Rosemary Snorek (Mrs. Snorek) are fully deductible under section 162(a)2 or only 60 percent deductible under section 162(l). We hold that they are 60 percent deductible.

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