Darwin Albers employed his wife in his farming business and claimed an $8,216 section 105 medical reimbursement plan deduction. He lost every penny of his claimed 105 medical reimbursements.1

In the third paragraph of its opinion, the court noted that the quality of evidence has a bearing on the court’s decision. One piece of evidence that worked against Albers was the employment contract he had with his wife. The contract came to him as part of a package he purchased ... Log in to view full article.