Paul L. Caron
Dean


Wednesday, January 17, 2007

7th Circuit: Antarctica is Not a "Foreign Country" for Tax Purposes

Antartica_1The Seventh Circuit yesterday affirmed a Tax Court decision that Antarctica is not a foreign country for purposes of the § 911 foreign earned income inclusion.  Arnett v. Commissioner, No. 06-1934 (7th Cir. 1/16/07), aff'g 126 T.C. No. 5 (2006).  (Hat Tip:  Howard Bashman.) 

 

https://taxprof.typepad.com/taxprof_blog/2007/01/7th_circuit_ant.html

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» Court freezes out tax write-off from Don't Mess With Taxes
Just in case you were wondering, Antarctica is not a foreign country. At least not in the eyes of the IRS. And definitely not when it comes to Dave Arnett's tax return. Arnett of Hayward, Wisc., a state that has its fair share of cold weather, was tran... [Read More]

Tracked on Jan 17, 2007 10:55:26 AM

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