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MARTIN v. COMMISSIONER

Docket No. 3190-65.

50 T.C. 59 (1968)

LARRY R. MARTIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 15, 1968.

Attorney(s) appearing for the Case

Frederick J. Conroy, for the petitioner.

J. Frost Walker, Jr., for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency of $1,282 in petitioner's income tax for 1962. Petitioner is an auroral physicist, who was stationed in Antarctica during all of 1962, and his total 1962 income of $7,000 represented earnings from services in that area. He claims that such earnings were exempt from tax under section 911 (a) (2),1 and the only question raised in this respect is whether Antarctica...

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