- 9 -
Bochner v. Commissioner, supra; Tucker v. Commissioner, supra;
see McNeill v. Commissioner, T.C. Memo. 2003-65; Aldea v.
Commissioner, T.C. Memo. 2000-136.
Once Mr. Riley 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 a different city to
continue working. NWA gave Mr. Riley no end date for his
position in Newark. NWA no longer required Mr. Riley to perform
any services whatsoever in Minneapolis once he was bumped.
Although Mrs. Riley remained in the family residence in the
Minneapolis area with visits from Mr. Riley while he worked in
Newark, this fact alone does not dictate that Mr. Riley’s tax
home was in Prescott, Wisconsin, where the family residence was
located. Unlike traveling salespersons who may be required to
return to the home city occasionally between business trips, Mr.
Riley’s business ties to Minneapolis 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. Riley would have liked to return to
the Minneapolis area, Mr. Riley did not know when such a return
would be possible due to the NWA seniority system. The
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: November 10, 2007