Last week I wrote a post about a Tax Court ruling that said that for purposes of §911 of the Internal Revenue Code (the Foreign Earned Income Exclusion) that Antarctica is not a foreign country. Well, one reader wrote me back, noting:
Two separate courts (US Supreme and US District in MA) have ruled that in the case of other statutes (FTCA and FLSA), Antarctica IS a foreign country. The rulings in questions by the Tax Court, supported by the 7th Circuit of Appeals, only mean that for the purposes of the interpretation of this particular section of the Tax Code, Antarctica does not fall within the IRS’s regulatory definition of the term “foreign country.”
Quite true. Antarctica is definitely not part of the United States. I will point out, for the record, that I do not see a “Republic of Antarctica” among the world’s countries.
The reader then goes on to note that he thinks the Kunzes may appeal the Tax Court decision to the 10th Circuit. I have no idea if they will, but I am very doubtful of them winning this battle. Section 911 of the Code is quite specific, and I think that the Courts got this issue correct. Now whether the law should be written this way is another question. Unfortunately for our reader and the Kunzes, there just aren’t a lot of Americans in Antarctica, so I don’t expect Congress to change the law any time soon.
Finally, it’s nice to know that we have a reader on Antarctica. For those of you wondering, it’s cold at the Amundsen-Scott South Pole Station. Here are the current conditions (courtesy of NOAA):
Wind from the NNE (020 degrees) at 17 MPH (15 KT)
Visibility 1 mile(s)
Sky conditions mostly cloudy
Weather: Ice crystals, Blowing snow
Temperature -79 F (-62 C)
Windchill -122 F (-86 C)
Pressure (altimeter) 28.31 in. Hg (958 hPa)
To contrast, here are the current conditions in Irvine:
Wind from the ENE (070 degrees) at 3 MPH (3 KT)
Visibility 9 mile(s)
Sky conditions overcast
Temperature 64.9 F (18.3 C)
Windchill None
Relative Humidity 75%
Pressure (altimeter) 29.96 in. Hg (1014 hPa)
So we’re 144° F warmer than at the South Pole…
Tags: LarryHarvey