- 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 Next
Last modified: November 10, 2007