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Give attorney Larry D. Harvey credit for persistence, and for successful penetration of a niche market. By my count the Tax Court has decided 37 cases litigated by Mr. Harvey regarding the taxability of income earned by U.S. citizens in Antarctica (UPDATE: Make that 38 39.).
Unfortunately, he has lost every one of them, the latest just yesterday. I think the issue is pretty well settled, as far as the Tax Court is concerned.
In each case the government attorney is Randall L. Preheim. He must be the Roadrunner to Mr. Harvey's Wile E. Coyote.
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