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(NWA) in Detroit, Washington, New York, and Milwaukee to
determine whether petitioners are entitled to deduct expenses for
his vehicle, meals, and lodging while Mr. Bogue was away from
Farmington, Minnesota, in the Minneapolis area where he normally
lived. We conclude that he was not away from home. Second, we
are asked to decide whether petitioners substantiated various
other expenses. We conclude that petitioners have substantiated
and are entitled to deduct some of these other expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners resided in Farmington, Minnesota, at the time they
filed the petition.
Mr. Bogue’s Employment With Northwest Airlines
Mr. Bogue started as a mechanic with the U.S. Navy in 1981.
He enjoyed working on planes and enrolled in an airframe and
power plant school in Wyoming in 1992 to obtain the education
necessary to be licensed as an airline mechanic by the FAA.
After working for B.F. Goodrich for a short time, Mr. Bogue
accepted a position with NWA in Minneapolis in 1996. Mr. Bogue
characterized the NWA job as his “dream job” because he could
work in the Midwest, where he had grown up. Mr. Bogue worked in
Minneapolis for most of his career with NWA.
NWA sent layoff notices to some of its employees when it
experienced financial difficulties. The employees receiving the
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