- 10 - 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 inPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 NextLast modified: November 10, 2007