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home when he worked as an airline mechanic for Northwest Airlines
(NWA) in Chicago, Anchorage, and Flushing to determine whether
petitioners are entitled to deduct expenses for his vehicle,
lodging, travel, and meals while Mr. Wilbert was away from
Hudson, Wisconsin, in the Minneapolis area where he normally
lived. We conclude that he was not away from home. Second, we
are asked to decide whether petitioners are entitled to deduct
expenses for cleaning Mr. Wilbert’s uniforms. We conclude that
petitioners are entitled to deduct a portion of these expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners resided in Hudson, Wisconsin, at the time they filed
the petition.
Mr. Wilbert’s Employment With Northwest Airlines
Mr. Wilbert began working for NWA in 1996. He began as an
equipment service employee and, about 7 months later, started
working as a mechanic. Mr. Wilbert worked in Minneapolis for
most of his career with NWA.
NWA sent layoff notices to some of its employees when it
experienced financial difficulties. The employees receiving the
notices could either choose to accept the layoff or exercise
their seniority. Seniority depended on the length of time an
employee had worked for NWA, regardless of where the airline
facility was located. An employee with higher seniority could
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