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
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
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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Last modified: November 10, 2007