Christopher D. and Kristie M. Farran - Page 1
T.C. Memo. 2007-151
UNITED STATES TAX COURT
CHRISTOPHER D. AND KRISTIE M. FARRAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20434-05. Filed June 14, 2007.
Christopher D. and Kristie M. Farran, pro sese.
Melissa J. Hedtke, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $2,206 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 Christopher Farran (Mr. Farran) 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