The United States Tax Court has decided that wages earned in Antarctica are still subject to taxation.

The court issued its decision in the case of Scott E. and Ellen J. Hulse of Boulder, Colorado, who worked at McMurdo Station in Ross Island, Antarctica, in 2000. On their 2000 federal income tax return, they excluded wage income they earned for the work they did there that year.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access