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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.) 

 


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