- 2 - other court, and this opinion shall not be treated as precedent for any other case. Respondent determined a $3,323 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 Darryl R. Stephens (Mr. Stephens) was away from home when he worked as an airline mechanic for Northwest Airlines (NWA) in Minnesota to determine whether petitioners are entitled to deduct expenses for his vehicle and meals while he was away from Georgia where he normally lived. We conclude he was not away from home. Second, we are asked to decide whether petitioners substantiated a claimed noncash charitable contribution. We conclude that petitioners have not substantiated the contribution and are therefore not entitled to a noncash charitable contribution deduction. Background Some of the facts have been stipulated and are so found. Petitioners resided in Fayetteville, Georgia, at the time they filed the petition. Mr. Stephens’ Employment With Northwest Airlines Mr. Stephens began as an airline mechanic for NWA in 1988. Petitioners moved to Georgia in 2002, and Mr. Stephens continued working for NWA in Georgia. 2See infra note 3 for the concessions each party made.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007