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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 Mr. Wilbert would have liked to return
to the Minneapolis area to work for NWA, Mr. Wilbert did not know
when such a return would be possible due to the seniority system.
The likelihood of Mr. Wilbert’s return to a position in
Minneapolis depended on NWA’s needs for mechanics there as well
as the choices of more senior mechanics. Mr. Wilbert did not
know how long he would be in Chicago, Anchorage, Flushing, or
where he might go next. It was not foreseeable that he would be
able to return to Minneapolis at any time due to the seniority
system. Thus, we conclude there was no business reason for
petitioners to maintain a home in the Minneapolis area.
Petitioners kept the family residence in the Minneapolis area for
purely personal reasons. Petitioners have failed to prove that
Mr. Wilbert had a tax home in 2003. Accordingly, Mr. Wilbert was
not away from home in Chicago, Anchorage, and Flushing, and the
expenses he incurred while there are not deductible.6
6Even if we had found that Mr. Wilbert’s tax home during
2003 was Hudson, Wisconsin, Mr. Wilbert may not be treated as
temporarily away from home while he worked in Anchorage because
the position lasted over a year. See sec. 162(a).
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Last modified: November 10, 2007