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ELLIOTT v. COMMISSIONER

Dkt. No. 9138-04.

94 T.C.M. 412 (2007)

T.C. Memo. 2007-321

Paula J. Elliott v. Commissioner.

United States Tax Court.

October 29, 2007.

Attorney(s) appearing for the Case

Larry D. Harvey, for petitioner.

Randall L. Preheim, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge.

This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121.1 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 she filed the petition, petitioner resided in Machias, Maine. During 2001...

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