Robert and Cheryl McKeown - Page 10
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see McNeill v. Commissioner, T.C. Memo. 2003-65; Aldea v.
Commissioner, T.C. Memo. 2000-136.
Once Mr. McKeown was bumped from Minneapolis, he had no job
to return to there. His choices were to be laid off and have no
work, or to bump other employees and move to different cities to
continue working. NWA no longer required Mr. McKeown to perform
any services whatsoever in the Minneapolis area once he was
bumped. Although Mrs. McKeown and petitioners’ daughter remained
in the family residence with occasional visits from Mr. McKeown
while he worked in Detroit, Newark, and New York, this fact alone
does not dictate that Mr. McKeown’s tax home was in Monticello,
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. McKeown’s business
ties to the Minneapolis area 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 one 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. McKeown would have liked to return
to the Minneapolis area to work for NWA, Mr. McKeown did not know
when such a return would be possible due to the seniority system.
The likelihood of Mr. McKeown’s return to a position in
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Last modified: November 10, 2007