A Family Affair-Spouses and Medical Reimbursement Plans

Published: Feb. 10, 2007, 1:59 p.m.

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Back in February of 2006, I did a podcast on medical\\nreimbursement plans and went over the Speltz\\ncase where the taxpayer prevailed in a medical reimbursement plan provided for\\nher husband who worked for the taxpayer\\u2019s daycare business as an employee.\\xa0 That was a case where the taxpayer kept\\nexcellent records and truly kept track of all the necessary details.\\xa0 This week the Tax Court gave opinions in two\\ncases where taxpayers were not as meticulous with such plans\\u2014and the results\\nwere not nearly as good.

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We look at the cases of Snorek\\nv. Commissioner, TC Memo 2007-34 and Francis\\nv. Commissioner, TC Memo 2007-33 for taxpayers who adopted medical\\nreimbursement plans but found that there was more to sustaining the deduction than\\njust doing that.

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The materials for this week\\u2019s presentation can be downloaded\\nfrom

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http://edzollars.com/2007-02-17_Medical.pdf

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I also discuss my early experiences with Microsoft Vista,\\nWord 2007 and Excel 2007.\\xa0 I also\\nreference a tipcard for Excel 2007 you can get from the following site:

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http://www.mrexcel.com/excel2007tipcard.html\\n

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You\\u2019ll the author of the above site also has a daily video\\npodcast filled with Excel tips.\\xa0\\nInformation about the podcast can be found at:

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http://www.mrexcel.com/podcast.shtml\\n

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And, as you might expect, information about his offerings in\\ngeneral can be found at http://www.mrexcel.com\\n.

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The podcast is sponsored by Leimberg Information Services,\\nlocated on the web at http://www.leimbergservices.com.

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