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this opinion shall not be treated as precedent for any other
case.
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.
Background
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
Antarctica.
Discussion
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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