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After a concession,2 the sole issue for decision is whether
petitioner can exclude from income wages earned during 2000 and
2001 from working in Antarctica.
Background
At the time he filed the petition, petitioner resided in
Centennial, Colorado. During 2000 and 2001, petitioner performed
services at McMurdo Station in Ross Island, Antarctica. On his
2000 and 2001 Federal income tax returns, petitioner 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.
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 2000 and 2001.
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Last modified: March 27, 2008