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Code. The provisions of the Code and the applicable regulations
are controlling herein. Therefore, we do not find Smith and
Raytheon Co. to be controlling, and we will not overrule our
holding in Martin that Antarctica is not a foreign country for
purposes of the Code.
V. Conclusion
The foreign earned income exclusion of section 911 applies
to amounts received “from sources within a foreign country or
countries”. As Antarctica is not a foreign country for purposes
of the Code, we conclude that petitioner is not entitled to
exclude the wage income he earned in Antarctica from income for
2001 pursuant to section 911. See also sec. 863(d) (providing
that income earned in Antarctica by a U.S. person is sourced in
the United States).
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and, to the extent not herein
discussed, we find them to be irrelevant or without merit.
To reflect the foregoing,
An appropriate order and
decision will be entered granting
respondent’s motion for summary
judgment and denying petitioner’s
motion for partial summary
judgment.
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Last modified: May 25, 2011