New case: A taxpayer worked in Antarctica for a U.S. company in 2001. He claimed that the income should be excluded from U.S. income tax. But the Tax Court reiterated its position in a 1962 decision barring the foreign-income exclusion. (Martin, 50 TC 59) Reason: Under an international treaty, Antarctica is to be used for scientific investigation and peaceful purposes.
Other courts, including the U.S. Supreme Court, have established Antarctica as a foreign country for various other laws. But the Tax Court refuses to budge on the tax law. (Arnett, 126 TC No. 5)
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