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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
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Last modified: May 25, 2011