Robert and Cheryl McKeown - Page 3

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          other court, and this opinion shall not be treated as precedent             
          for any other case.                                                         
               Respondent determined a $7,708 deficiency in petitioners’              
          Federal income tax for 2003.  After concessions,2 we are asked to           
          decide two issues.  First, we are asked to decide whether                   
          petitioner Robert McKeown (Mr. McKeown) was away from home when             
          he worked as an airline mechanic for Northwest Airlines (NWA) in            
          Detroit, Newark, and New York to determine whether petitioners              
          are entitled to deduct expenses for his vehicle, meals, and                 
          lodging while Mr. McKeown was away from Monticello, 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.                                        
               Some of the facts have been stipulated and are so found.               
          Petitioners resided in McDonough, Georgia, at the time they filed           
          the petition.                                                               
          Mr. McKeown’s Employment With NWA                                           
               Mr. McKeown began working as a mechanic for NWA in 1996.               
          Although he was originally employed in Atlanta, Georgia, Mr.                

               2See infra note 3 for the concessions each party made.                 

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