A taxpayer was denied a foreign earned income exclusion under IRC Sec. 911(d)(1) for wages earned from working in Antarctica. To be eligible for this exclusion, one of the two requirements is that a taxpayer's tax home must be in a foreign country. The Court of Appeals for the Ninth Circuit affirmed the previous Tax Court ruling holding that wages earned in Antarctica are not eligible for the exclusion because under the Antarctica Treaty, and with established precedent, Antarctica is not under the sovereignty of any foreign nation, and therefore is not a foreign country within the meaning of IRC Reg. 1.911-2(h).
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