- 2 - this opinion shall not be treated as precedent for any other case. This case is before the Court on respondent’s motion for summary judgment pursuant to Rule 121. 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 Santa Barbara, California. 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 2 Respondent concedes that no penalty pursuant to sec. 6662 is due from petitioner for 2001.Page: Previous 1 2 3 4 5 6 NextLast modified: March 27, 2008