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After a concession,2 the sole issue for decision is whether
petitioner can exclude from income wages earned during 2001 from
working in Antarctica.
Background
At the time he filed the petition, petitioner resided in
Livermore, Colorado. During 2001, petitioner performed services
at McMurdo Station in Ross Island, Antarctica. On his 2001
Federal income tax return, petitioner excluded wage income earned
and received during 2001 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 petitioner for 2001.
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Last modified: November 10, 2007