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positions in Detroit, Washington, New York, and Milwaukee. NWA
no longer required Mr. Bogue to perform any services whatsoever
in the Minneapolis area once he was bumped. Mr. Bogue introduced
evidence that he searched for work in the Minneapolis area but
was unsuccessful. Although Mrs. Bogue and the family remained in
the family residence with occasional visits from Mr. Bogue while
Mr. Bogue worked in Detroit, Washington, New York, and Milwaukee,
this fact alone does not dictate that Mr. Bogue’s tax home was in
Farmington, Minnesota, where the family residence was located.
Unlike traveling salespersons who may be required to return to
the home city occasionally between business trips, Mr. Bogue’s
business ties to the Minneapolis area ceased when he was bumped.
The Court understands that the NWA mechanics’ lives were
unsettled and disrupted. Mechanics did not know how long they
would have a job in one specific location. They only knew the
system was based on seniority. They could bump less senior
employees, and they could be bumped by more senior employees.
While we acknowledge that Mr. Bogue would have liked to return to
the Minneapolis area to work for NWA, Mr. Bogue did not know when
such a return would be possible due to the seniority system. The
likelihood of Mr. Bogue’s return to a position in Minneapolis
depended on NWA’s needs for mechanics there as well as the
choices of more senior mechanics. Mr. Bogue did not know how
long he would be in Detroit, Washington, New York, or Milwaukee,
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Last modified: November 10, 2007