Bryan J. and Christine N. Baugh - Page 4

                                        - 4 -                                         
                     Period                          Location                         
               9/19/88 to 12/16/88           Wolf Creek, Burlington, KS               
               2/17/89 to 7/7/89             Beaver Valley, Midland, PA               
               8/14/89 to 12/29/89           Beaver Valley, Midland, PA               
               1/22/90 to 3/25/90            Hatch Nuclear, Baxley, GA                
               4/16/90 to 5/26/90            Fitzpatrick, Oswego, NY                  
               6/11/90 to 1/26/91            D.C. Cook, Bridgman, MI                  
               2/25/91 to 6/12/91            Limerick, Sanatoga, PA                   
               8/12/91 to 11/22/91           Hatch Nuclear, Baxley, GA                
               12/9/91 to 8/21/92            Fitzpatrick, Oswego, NY                  
               9/8/92  to 11/20/92           Hatch Nuclear, Baxley, GA                
               While petitioners were between jobs, they sometimes drew               
          unemployment compensation.  During 1991, petitioners received               
          unemployment compensation from Michigan.  During 1992,                      
          petitioners received unemployment compensation from New York.               
               Petitioners were paid the following amounts for “per                   
          diem/travel” in addition to their wages during the years in                 
          issue:                                                                      
          Year Ended           Employer         Mr. Baugh       Mrs. Baugh            
            12/31/88       Energy Personnel   $ 8,680            ---                  
                           PSES                 3,960            $ 2,490              
            12/31/90       ARC                  13,762           13,759               
            12/31/91       Bartlett             1,900            1,900                
                           ARC                  11,783           10,729               
            12/31/92       Bartlett             16,630           15,080               
          Petitioners did not have to account to their employers for                  
          expenses incurred in order to receive the per diem/travel                   
          amounts.  Petitioners did not receive Forms W-2 or 1099 that                
          showed the per diem/travel amounts, and they did not report any             
          of the per diem/travel amounts as income on their Federal income            
          tax returns for the years in issue.                                         
               Because they began to travel out of State to work in nuclear           
          plants, petitioners gave up their apartment in Port Clinton                 



Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011