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