health insurance policy / health insurance plan / transportation / valid medical reimbursement insurance plan / medical care insurance premiums / law rules / medical insurance policies / medical insurance premiums / medical reimbursement insurance plan / medical insurance premium costs / insurance premiums / supplementary medical insurance / insurance policy / health insurance plans / /
Organization
UNITED STATES TAX COURT / Internal Revenue Service / NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN / /
Person
THOMAS BRUCE COPELAND / THELMA HARMS / Michael T. Verbick / Pete / LYNN A. MANFREDI / T.C. Memo / J. Petitioner / Peter Speltz / AMY C. BAKER / MAUREEN L. SPELTZ / Whether Petitioner / /
Position
Walker / LEWIS V. COMMISSIONER / proprietor / POYDA V. COMMISSIONER / NEILSON V. COMMISSIONER / UPHUS AND WALKER V. COMMISSIONER / COMMISSIONER / HAEDER V. COMMISSIONER / representative / RUESCHENBERG V. COMMISSIONER / V. COMMISSIONER / REYNOLDS V. COMMISSIONER / /
UNITED STATES TAX COURT PETER F. & MAUREEN L. SPELTZ ) Petitioners, ) v. ) Docket No[removed]04S COMMISSIONER OF INTERNAL REVENUE, )