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when he worked as an airline mechanic for Northwest Airlines
(NWA) in Milwaukee to determine whether petitioners are entitled
to deduct expenses for his vehicle, meals, and lodging while Mr.
Wasik was away from Prior Lake, Minnesota, in the Minneapolis
area where he normally lived. We conclude that he was not away
from home when he worked in Milwaukee.2 Second, we are asked to
decide whether petitioners substantiated various other expenses.
We conclude that petitioners have substantiated and are entitled
to deduct some of these other expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners resided in Prior Lake, Minnesota, at the time they
filed the petition.
Mr. Wasik’s Employment With NWA
Mr. Wasik began working in the airline industry as a
mechanic in 1986. After working for 4 years with Trans World
Airlines, Mr. Wasik began working for NWA. Mr. Wasik worked for
NWA for a total of 15 years, mostly in Minneapolis.
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
2As more fully described infra, we do find that Mr. Wasik is
entitled to deduct vehicle expenses for a training trip to
Duluth, Minnesota.
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