- 4 - revoked the job offer. Mr. Stephens continued to work for NWA in Minnesota for 14 months, until March 2004. Mr. Stephens’ position in Minnesota had no specific end date. After Mr. Stephens was bumped from his position in Georgia, no NWA position was available for him to return to in Georgia. He was forced to bump other employees and work in a different city to stay with NWA. Mr. Stephens expected to return to Georgia as soon as a job became available in Georgia, with NWA or otherwise, that he could obtain. NWA’s needs for mechanics in Georgia as well as the choices of the other mechanics also subject to the seniority system would influence the timing of Mr. Stephens’ return to an NWA position in Georgia. Mrs. Stephens and petitioners’ family members remained in Georgia at the family residence while Mr. Stephens worked in Minnesota. Mr. Stephens lived with his parents in Otsego, Minnesota, while he worked in Minnesota. Mr. Stephens returned to Georgia occasionally to visit his family. Petitioners claimed they contributed some items to charity in 2003. Petitioners’ Return Petitioners claimed deductions for certain expenses on Schedule A, Itemized Deductions, on the joint return for 2003. Respondent examined the return for 2003 and issued petitioners a deficiency notice in which he disallowed many of the expensePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007