- 2 - 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 Boulder, 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.Page: Previous 1 2 3 4 NextLast modified: November 10, 2007