David M. and Phyllis E. Brown - Page 3

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          this opinion shall not be treated as precedent for any other                
               This case is before the Court on respondent’s motion for               
          summary judgment pursuant to Rule 121.  After a concession,2 the            
          sole issue for decision is whether petitioners can exclude from             
          income wages earned during 2000 from working in Antarctica.                 
               At the time they filed the petition, petitioners resided in            
          Green Valley, Arizona.  During 2000, petitioners performed                  
          services at McMurdo Station in Ross Island, Antarctica.  On their           
          2000 Federal income tax return, petitioners excluded wage income            
          earned and received during 2000 for services performed in                   
          I.  Summary Judgment                                                        
               Rule 121(a) provides that either party may move for summary            
          judgment upon all or any part of the legal issues in controversy.           
          Full or partial summary judgment may be granted only if it is               
          demonstrated that no genuine issue exists as to any material fact           
          and that the legal issues presented by the motion may be decided            
          as a matter of law.  See Rule 121(b); Sundstrand Corp. v.                   
          Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th               

               2  Respondent concedes that no penalty pursuant to sec. 6662           
          is due from petitioners for 2000.                                           

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