William D. and Yen-Ling K. Rogers v. Commissioner of Internal Revenue, 2009 Tax Ct Memo Lexis 108

International airspace was not a "foreign country" for purposes of I.R.C. § 911, which allowed a "qualified individual" to exclude from gross income "foreign earned income." As a result, income flight attendant earned while working in international airspace was not "foreign earned income" and had to be included in gross income.
 
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