Christopher D. and Kristie M. Farran - Page 2

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          (NWA) in Detroit, Chicago, and Boston to determine whether                  
          petitioners are entitled to deduct expenses for his vehicle,                
          meals, and lodging while Mr. Farran 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 Dallas, Georgia, at the time they filed              
          the petition.                                                               
          Mr. Farran’s Employment With NWA                                            
               Mr. Farran was an airline mechanic for NWA beginning in 1998           
          and continuing through 2003.  Mr. Farran worked in Minneapolis              
          until 2001.                                                                 
               NWA sent layoff notices to some of its employees when it               
          experienced financial difficulties.  The employees receiving the            
          notices could either choose to accept the layoff or exercise                
          their seniority.  Seniority depended on the length of time an               
          employee worked for NWA regardless of where the airline facility            
          was located.  An employee with higher seniority could bump an               
          employee with less seniority and take that employee’s position.             
          The employee with less seniority could then take the layoff or              

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