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WILE E. COYOTE WATCH

October 16, 2007

The Tax Court has issued four new decisions in the past week on whether income earned by U.S. Citizens in Antarctica is considered earned in a foreign country (no). By my rough count, Larry D. Harvey has now litigated this issue 46 times in Tax Court, and has lost to the same IRS attorney, Randall L. Preheim, each time.

There's always hope, I suppose; the Red Sox eventually did get past the Yankees to win the World Series. On the other hand, Wile E. Coyote never did catchg the Roadrunner.

Prior coverage here.

Tags: Antarctica..Larry D. Harvey.Randall L. Preheim.

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