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After a concession,2 the sole issue for decision is whether
petitioners can exclude from income wages earned during 2002 from
working in Antarctica.
Background
At the time they filed the petition, petitioners resided in
Broomfield, Colorado. During 2002, petitioners performed
services at McMurdo Station in Ross Island, Antarctica. On their
2002 Federal income tax return, petitioners excluded wage income
earned and received during 2002 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
Cir. 1994). We conclude that there is no genuine issue as to any
material fact and that a decision may be rendered as a matter of
law.
2 Respondent concedes that no penalty pursuant to sec. 6662
is due from petitioners for 2002.
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Last modified: November 10, 2007