Leonard Stockwell - Page 9




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               Once petitioner 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 different cities to            
          continue working.  NWA gave petitioner no end date for his                  
          positions in Milwaukee and Detroit.  NWA no longer required                 
          petitioner to perform any services whatsoever in the Minneapolis            
          area once he was bumped.  Although petitioner maintained a                  
          residence in the Minneapolis area and returned there occasionally           
          to stay at the residence, this fact alone does not dictate that             
          petitioner’s tax home was in Savage, Minnesota, where the                   
          residence was located.  Unlike traveling salespersons who may be            
          required to return to the home city occasionally between business           
          trips, petitioner’s business ties to the Minneapolis area 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 petitioner would have liked to return             
          to the Minneapolis area to work for NWA, petitioner did not know            
          when such a return would be possible due to the seniority system.           
          The likelihood of petitioner’s return to a position in                      
          Minneapolis depended on NWA’s needs for mechanics there as well             







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Last modified: November 10, 2007