August 23, 2021 US Army veteran working as defense contractor in Afghanistan was entitled to FEI exclusion, Tax Court holds The Tax Court has held (Deborah C. Wood v. Commissioner, Dkt. Nos. 232319-18, 23260-18) that a taxpayer working and living as a defense contractor at Kandahar Airfield in Afghanistan could claim the foreign earned income (FEI) exclusion, finding she had established an "abode" on the air base and her ties to it were stronger than those to her home in Texas. | ||||