- 5 -
IV. Conclusion
Accordingly, for the reasons stated in Arnett I, Arnett II,
and herein, we conclude that petitioners cannot exclude from
gross income wages earned during 2000 from working in Antarctica.
To reflect the foregoing,
An appropriate order and
decision will be entered.
Page: Previous 1 2 3 4 5 6
Last modified: November 10, 2007