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U.S. Employee Working in Iraq and Afghanistan Could Not Exclude Portion of Earnings from Income
Because a U.S. employee’s tax home was in the United States rather than a foreign country, he could not exclude his overseas earnings from income. Daly v. Comm’r, T.C. Memo. 2013-147 (6/6/13). James and Candace Daly were married and lived in Utah. James was a U.S. citizen and worked full time for a communications company. […]