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Petitioners maintained Internet access at the Minnesota
residence for the whole year. Mr. Farran used the Internet when
he was in Minnesota to search for a job and to monitor
investments, but no other family member used it. Mr. Farran also
incurred some other costs, such as for resume paper, in his job
search. Mr. Farran also had a cellular phone during 2003 that he
acknowledged using for personal calls. Mr. Farran’s family moved
to Georgia at a date not evident in the record and lived in
Georgia at the time of trial.
Mr. Farran used some of his own tools in his work for NWA.
Mr. Farran also wore a uniform while he worked for NWA. He
generally wore one shirt per day and cleaned his clothing in a
washing machine. Mr. Farran estimated that he worked
approximately 22 days per month for NWA.
Petitioner Kristie Farran (Mrs. Farran) was a substitute
teacher during 2003. Mr. and Mrs. Farran donated a 1989 Pontiac
Sunbird with a Kelley Blue Book value of $1,750 to Volunteers of
America, Inc. in April 2003. Volunteers of America later sold
this vehicle in “as is” condition for $40. Mr. and Mrs. Farran
contributed some items to Goodwill and also bought items for
their children’s school during 2003.
Petitioners’ Return
Petitioners claimed certain expenses on Schedule A, Itemized
Deductions, on the return for 2003. Respondent examined the
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