A Family Affair-Spouses and Medical Reimbursement Plans

Back in February of 2006, I did a podcast on medical reimbursement plans and went over the Speltz case where the taxpayer prevailed in a medical reimbursement plan provided for her husband who worked for the taxpayer's daycare business as an employee.  That was a case where the taxpayer kept excellent records and truly kept track of all the necessary details.  This week the Tax Court gave opinions in two cases where taxpayers were not as meticulous with such plans—and the results were not nearly as good. We look at the cases of Snorek v. Commissioner, TC Memo 2007-34 and Francis v. Commissioner, TC Memo 2007-33 for taxpayers who adopted medical reimbursement plans but found that there was more to sustaining the deduction than just doing that. The materials for this week's presentation can be downloaded from http://edzollars.com/2007-02-17_Medical.pdf I also discuss my early experiences with Microsoft Vista, Word 2007 and Excel 2007.  I also reference a tipcard for Excel 2007 you can get from the following site: http://www.mrexcel.com/excel2007tipcard.html You'll the author of the above site also has a daily video podcast filled with Excel tips.  Information about the podcast can be found at: http://www.mrexcel.com/podcast.shtml And, as you might expect, information about his offerings in general can be found at http://www.mrexcel.com . The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com.