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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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Last modified: November 10, 2007