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mechanics also subject to the seniority system.
Mrs. Bogue, who was expecting the family’s second child in
2003, and petitioners’ young child remained in Farmington,
Minnesota, at the family residence while Mr. Bogue worked in
Detroit, Washington, New York, and Milwaukee. Mr. Bogue could
commute via air travel to Detroit and LaGuardia Airport in New
York and could occasionally drive to and from Milwaukee. He
rented an apartment with other NWA mechanics in Milwaukee, stayed
in a friend’s trailer for part of the time he worked in New York,
and stayed in hotels occasionally as well.
Mr. Bogue had a cellular phone, and petitioners had America
Online (AOL) Internet service at their Minnesota residence during
2003. Mr. Bogue claimed he purchased safety shoes and safety
glasses during 2003.
Mr. Bogue wore a uniform while he worked for NWA. His
uniform would get covered in debris and chemicals as he worked,
and he needed to clean the uniform frequently.
Petitioners claimed they contributed some items to charity
and made cash contributions in 2003.
Petitioners’ Return
Petitioners claimed certain expenses on Schedule A, Itemized
Deductions, on the joint return for 2003. Respondent examined
the return and issued petitioners a deficiency notice in which he
disallowed many of the expenses. Of the expenses still in
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