Legal Opinion
Burton v. Comm'r
United States Tax Court
Decided September 12, 2007No. 10881-04Unpublished
1Opinion of the Court
AMBER R. BURTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burton v. Comm'r
No. 10881-04
United States Tax Court
T.C. Memo 2007-274; 2007 Tax Ct. Memo LEXIS 275; 94 T.C.M. (CCH) 289;
September 12, 2007, Filed
Larry D. Harvey, for petitioner.
Randall L. Preheim, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
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 2000 from working in Antarctica.
BA…
2Cases cited9 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Specking v. Comm'rUnited States Tax Court · 2001
- Haessly v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
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