United States Seventh Circuit
Arnett v. Comm'r of Internal Revenue, 06-1934
Tax Court affirmation of an assessed deficiency is affirmed where the taxpayer could not claim an exclusion for income earned in a foreign country under 26 U.S.C. section 911 for income earned while working in Antarctica since Antarctica is not a "foreign country" for purposes of section 911.
Appellate Information
- Argued 11/06/2006
- Decided 01/16/2007
- Published 01/16/2007
Judges
- RIPPLE, Circuit Judge., Before RIPPLE, WILLIAMS and SYKES, Circuit Judges.
Court
- United States Seventh Circuit
Counsel
- For Appellant:
- Larry D. Harvey (argued), Englewood, CO, for Petitioner-Appellant.
- For Appellees:
- Teresa T. Milton (argued), Frank P. Cihlar, Department of Justice Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.