Dave Arnett v. Commissioner of Internal Revenue

RIPPLE, Circuit Judge.

Petitioner Dave Arnett was employed by Raytheon Corporation and stationed in Antarctica for the calendar year 2001. When he filed his tax return for that year, he claimed an exclusion for income earned in a foreign country under 26 U.S.C. § 911 (“section 911”) for the income he earned while working in Antarctica. The Internal Revenue Service (“IRS”) assessed a deficiency for this exclusion based on its view that Antarctica is not a “foreign country” for purposes of section 911. Mr. Arnett challenged that deficiency in the Tax Court. The Tax Court sustained the IRS’…