For those, like we in Cincinnati, who are suffering through a road-melting heat wave, I offer five cases decided by the Tax Court yesterday holding that Antarctica is not a foreign country for § 911 foreign earned income exclusion purposes (following Arnett v. Commissioner, 126 T.C. 89, 91-96 (2006), aff’d, 473 F.3d 790 (7th Cir. 2007) (blogged here)):
- Boone v. Commissioner, T.C.Memo. 2007-214 (8/6/07)
- Cooper v. Commissioner, T.C.Memo. 2007-215 (8/6/07)
- Stone v. Commissioner, T.C.Memo. 2007-216 (8/6/07)
- Robinson v. Commissioner, T.C.Memo. 2007-212 (8/6/07)
- Schneider v. Commissioner, T.C.Memo. 2007-213 (8/6/07)



