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airline mechanic for Northwest Airlines (NWA) in Milwaukee and
Detroit to determine whether petitioner is entitled to deduct
expenses for his vehicle, meals, and lodging while away from
Savage, Minnesota, in the Minneapolis area where he normally
lived. We conclude that he was not away from home. Second, we
are asked to decide whether petitioner substantiated various
other expenses. We conclude that petitioner has substantiated
and is entitled to deduct some of these other expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Savage, Minnesota, at the time he filed the
petition.
Petitioner’s Employment With Northwest Airlines
Petitioner began as an airline mechanic for NWA in 1991 and
worked for NWA through 2005.2 Petitioner worked in Minneapolis
for most of his career with NWA.
NWA sent layoff notices to some of its employees when it
experienced financial difficulties. The employees receiving the
notices could either choose to accept the layoff or exercise
their seniority. Seniority depended on the length of time an
employee had worked for NWA regardless of where the airline
facility was located. An employee with higher seniority could
2Although petitioner did experience a layoff for
approximately 13 months near the beginning of his employment with
NWA, it is of no moment to our decision.
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