If you ever go and see the Harlem Globetrotters, you’ll be treated to a great show. And, of course, there’s a basketball game, where the Globetrotters beat the Washington Generals (or today, the New York Nationals).
Meanwhile, attorney Larry D. Harvey has represented quite a few taxpayers—48 by my count—alleging that Antarctica is a separate country and that the taxpayers can exclude income earned their (using the foreign earned income exclusion). Unfortunately, he’s 0 for 48. Today the Tax Court handed down the 48th defeat.
Joe Kristan compares Mr. Harvey to Wile E. Coyote and the government attorney, Randall Preheim, to the Roadrunner. No matter, use your own comparisons (for me, the Generals or the old Washington Senators come to mind). Well, there’s always hope that the 49th time will be the charm….
Case: Grant v. Commissioner, T.C. Memo 2007-318
Tags: LarryHarvey