Court of Appeals for the Seventh Circuit January 16, 2007, 06-1934 (Dave Arnett v. Commissioner of Internal Revenue)

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RIPPLE, Circuit Judge.

Petitioner Dave Arnett was employed by Raytheon Corporation and stationed in Antarctica for the calendar year 2001. When he filed his tax return for that year, he claimed an exclusion for income earned in a foreign country under 26 U.S.C. § 911 (“section 911”) for the income he earned while working in Antarctica.