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
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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Last modified: November 10, 2007