Christopher D. and Kristie M. Farran - Page 10

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          continue working.  NWA gave Mr. Farran no end date for his                  
          positions in Detroit, Chicago, and Boston.  NWA no longer                   
          required Mr. Farran to perform any services whatsoever in the               
          Minneapolis area once he was bumped.  Mr. Farran searched for               
          work in the Minneapolis area and took classes to further his                
          education, but was unsuccessful in finding a position in the                
          Minneapolis area.  In fact, he ultimately accepted a position in            
          Dallas, Georgia.  Although Mrs. Farran and the family remained in           
          the family residence with occasional visits from Mr. Farran while           
          Mr. Farran worked in Detroit, Chicago, and Boston, this fact                
          alone does not dictate that Mr. Farran’s tax home was in                    
          Farmington, Minnesota, where the family residence was located.              
          Unlike traveling salespersons who may be required to return to              
          the home city occasionally between business trips, Mr. Farran’s             
          business ties to Minneapolis ceased when he was bumped.                     
               The Court understands that the NWA mechanics’ lives were               
          unsettled and disrupted.  Mechanics did not know how long they              
          would have a job in once specific location.  They only knew the             
          system was based on seniority.  They could bump less senior                 
          employees, and they could be bumped by more senior employees.               
          While we acknowledge that Mr. Farran would have liked to return             
          to the Minneapolis area to work for NWA, Mr. Farran did not know            
          when such a return would be possible due to the seniority system.           
          The likelihood of Mr. Farran’s return to a position in                      

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