- 2 -
121.1 After concessions,2 the issue for decision is whether
petitioners can exclude from income wages earned during 2000 and
2001 from working in Antarctica.
Background
At the time they filed the petition, petitioners resided in
Somers, Montana. During 2000 and 2001, petitioners performed
services at McMurdo Station in Ross Island, Antarctica. On their
2000 and 2001 Federal income tax returns, petitioners excluded
wage income earned and received during 2000 and 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.
1 Unless otherwise indicated, all Rule references are to
the Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
years in issue.
2 Respondent concedes that petitioners’ State income tax
refund of $1,363 for 2001 is not taxable. Respondent also
concedes that no penalty pursuant to sec. 6662 is due from
petitioners for 2000 and 2001 pertaining to the $1,363 State
income tax return and petitioners’ claim that $65,871 and $10,864
are excludable from gross income for 2000 and 2001, respectively.
Page: Previous 1 2 3 4 5 Next
Last modified: March 27, 2008