Sean M. and Julie M. Riley - Page 4




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              Mr. Riley maintained his Wisconsin residence throughout                 
         2003, although he worked in Newark for 8 months of the year.  Mr.            
         Riley returned to Wisconsin and stayed at his residence with his             
         family for 2 nights every week during the 8 months in 2003 that              
         he worked in Newark.  Mr. Riley had Internet access at his                   
         Wisconsin residence from October 4 through the end of 2003.                  
               Mr. Riley purchased a Dell desktop computer, monitor, and              
          printer (computer) after starting work for NWA in Newark.  The              
          computer remained in petitioners’ Wisconsin residence.  The                 
          computer was used for personal purposes.  NWA did not require Mr.           
          Riley to perform work for his Newark job on the computer.                   
               Mr. Riley used some of his own tools in his work for NWA.              
          Mr. Riley did not produce any receipts showing what tools he                
          owned, when he purchased the tools, and how much he paid for the            
          tools.  Mr. Riley testified that he purchased safety glasses for            
          $80 and safety shoes for $102.  Mr. Riley did not provide any               
          receipts or other documents showing he purchased these items.               
          Mr. Riley also had a cellular phone.  His cellular phone number             
          was the personal contact number he gave NWA.                                
               Mr. Riley wore a uniform while he worked for NWA.  He                  
          estimated that he worked on average 22 days per month.  Mr. Riley           
          also wore a jacket while working that occasionally needed to be             
          drycleaned.                                                                 








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