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March 04, 2008

Two more anvils fell on Wile E. Coyote's head yesterday. Well, actually, two more clients of Larry D. Harvey lost cases in Tax Court on the issue of whether income earned in Antarctica qualifies for the foreign earned income exclusion. As in 73 previous Tax Court cases, the victorious IRS attorney was Randall L. Preheim, and the Judge was Juan Vasquez.

Maybe they should go see a movie together sometime.

Cites:

Hahn, T.C. Memo 2008-47
Young, T.C. Memo 2008-48

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