US Tax Court Puts Deep Freeze on Foreign Tax Credit for Antartican Scientists

The Tax Court was recently asked if Antartica was a "foreign country" for the standpoint of the foreign tax credit. The Court concluded that no sovereign nation was in control of Antartica; thus no foreign tax credit applies.

I suspect that some researchers in the world's southernmost outpost would believe that some Tax Court Justices should be exiled to their locale for the "wonderful" July weather. Even I might appreciate Tennessee heat and humidity by comparison.