Rolland and Clara Rose Rue - Page 2




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          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            
          Denver, Colorado.  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               
          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 2000.                                           





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