Gary M. and Trudy J. Weichlein - Page 10

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             From June 4 to December 21, 1990, petitioner was employed as             
        hot plant operator in Victorville.  At the time she entered that              
        employment, it was expected to last a short period of time.  While            
        she was employed in Victorville, petitioner remained there during             
        the week because of its distance from Catheys Valley and returned to          
        Catheys Valley on most weekends.                                              
             During 1990, petitioner was the primary provider for her                 
        family.  Petitioner and Mr. Weichlein continued to incur and pay              
        mortgage payments, real estate taxes, utility costs, and all other            
        expenses of owning and maintaining their residence in Catheys                 
             On the Schedule A attached to petitioners' Form 1040 for                 
        taxable year 1990, petitioners claimed unreimbursed employee                  
        expenses in the amount of $24,117.7  A portion of this amount                 
        represents travel, meals, and lodging expenses incurred by                    
        petitioner in connection with her employment.  Specifically,                  
        petitioner claimed rent in the amount of $3,143; meals in the amount          

          7         The parties stipulated that $136 for work boots, $243             
          for work tools, and $974 for union dues are allowable as                    
          deductions under sec. 162(a), subject to the sec. 67(a) 2-percent           
          limitation.  This will be reflected in the Rule 155 computation.            

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