Angela L. Garner - Page 2

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          After a concession,2 the sole issue for decision is whether                 
          petitioner can exclude from income wages earned during 2002 from            
          working in Antarctica.                                                      
               At the time she filed the petition, petitioner resided in              
          Broomfield, Colorado.  During 2002, petitioner performed services           
          at McMurdo Station in Ross Island, Antarctica.  On her 2002                 
          Federal income tax return, petitioner excluded wage income earned           
          and received during 2002 for services performed in Antarctica.              
          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            

               2  Respondent concedes that no penalty pursuant to sec. 6662           
          is due from petitioner for 2002.                                            

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