income exclusion. These cases were again litigated for the IRS by Mr. Harvey's nemesis, Randall L. Preheim. Mr. Harvey will have to reorder from the Acme catalog. Cites: Barber, T.C. Memo 2007-338 Swanson, T.C. Memo 2007-337 Tags: Antarctica . Larry D. Harvey . Randall L. Preheim . Wile E. Coyote .