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Antarctica. If Antarctica is not a “foreign country” for
purposes of section 911, petitioner must include in income the
wage income he earned in Antarctica.
IV. Caselaw
In Martin v. Commissioner, 50 T.C. 59 (1968), we decided a
similar issue--whether a U.S. citizen can exclude income earned
in Antarctica. We held that Antarctica is not a foreign country
within the meaning of section 911(a)(2) and section 1.911-
1(b)(7), Income Tax Regs., as in effect in 1962.
In Martin, the taxpayer, as an employee of a private tax-
exempt U.S. organization, took part in an Antarctic expedition.
The taxpayer claimed, as does petitioner, that his earnings in
Antarctica were exempt from tax under section 911, and the only
question raised in this respect in Martin was whether Antarctica
is a foreign country.
In finding that Antarctica is not a foreign country within
the meaning of section 911(a)(2), we relied on a treaty effective
June 23, 1961, between the United States and a number of other
nations regarding Antarctica. The Antarctic Treaty, Dec. 1,
1959, 12 U.S.T. 794. The treaty provides that Antarctica is to
be used for peaceful purposes, that scientific investigation
there is to be encouraged, and that all questions of sovereignty
over it are to be put in abeyance.
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