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from work on a month-to-month basis without being fired or laid
off. Mrs. Soholt and the other employees in the sporadic leave
program could be recalled at any time. NWA recalled Mrs. Soholt
in June 2003, and she resumed her normal NWA duties, flying about
15 to 20 days per month for the remainder of the year.
Mrs. Soholt was assigned to reserve status on certain days.
Although she was not scheduled to fly on a reserve status day,
she could be summoned to fly if the airline needed her. NWA
required Mrs. Soholt to have a telephone and, when on reserve
status, to respond to phone calls within 20 minutes so that she
could get to the airport for the assigned flight.
Mrs. Soholt used the Internet from home periodically to
check her flight schedule and NWA e-mail as well as to submit
bids for future flight schedules. She subscribed to Compuserve
for this purpose because it was the only Internet service
provider NWA authorized. Mrs. Soholt periodically drycleaned the
uniforms NWA required her to wear.
Petitioners donated clothing and other items to charity and
also made cash contributions during 2003. Petitioners had a
growing family and periodically contributed items they no longer
needed to charity.
Petitioners’ Return
Petitioners claimed certain expenses on Form 1040, Schedule
A, Itemized Deductions, on their joint return for 2003. They
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Last modified: November 10, 2007