Estate of David B. Lease, Deceased, Kathy A. Lease, Administratrix, and Kathy A. Lease - Page 4




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          as far as a 250-mile radius.  Some of those assignments were from           
          the Pittsburgh, Pennsylvania, union hall.                                   
               As a millwright, Mr. Lease would work on various jobs.  A              
          typical job involved maintenance, making of parts, and rebuilding           
          of a motor, sometimes at an electric power generating plant.                
          Once he completed the rebuilding of a motor or completed a job,             
          he was laid off and awaited an assignment from the union.                   
          Usually, he did not work again for the same employer.  He would             
          generally not spend the night at a work location but would return           
          home.  Mr. Lease worked long days, leaving as early as 3:30 or 4            
          a.m. and returning home at 7 or 8 p.m.  Mr. Lease was required to           
          bring tools to his work assignments.  His tools consisted of                
          “standard tools”,  “metric tools”, and “precision tools”.  The              
          three sets of tools were kept in tool boxes that Mr. Lease                  
          transported to the jobsite in his truck.                                    
               During 2002 Mr. Lease regularly drove to worksites beyond              
          the area of his home and union hall.  He received nine Forms W-2,           
          Wage and Tax Statement, for 2002 from different employers.  Mr.             
          Lease drove an average of 900 miles per month to and from work              
          assignments; he worked 112 days and drove an average of almost              
          100 miles per workday.                                                      
               For 2002, Mr. and Mrs. Lease deducted $3,934 in business               
          travel expenses using the standard mileage rate of 36.5 cents per           
          mile.  They also deducted $5,503 for away from home expenses                







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