Steven S. and Lisa J. Bogue - Page 1

                                 T.C. Memo. 2007-150                                  

                               UNITED STATES TAX COURT                                

                     STEVEN S. AND LISA J. BOGUE, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 24754-05.             Filed June 14, 2007.                  

               Steven S. and Lisa J. Bogue, pro sese.                                 
               Blaine Holiday, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $3,442 deficiency in           
          petitioners’ Federal income tax for 2003.  After concessions,1 we           
          are asked to decide two issues.  First, we are asked to decide              
          whether petitioner Steven S. Bogue (Mr. Bogue) was away from home           
          when he worked as an airline mechanic for Northwest Airlines                

               1See infra note 2 for the concessions each party made.                 

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Last modified: November 10, 2007