Commissioner v. Soliman

Respondent is self-employed. He pays the ordinary and necessary expenses associated with the operation of his office in McLean, Virginia; it is the only place of business that he maintains. In my opinion the Tax Court and the Court of Appeals correctly concluded that respondent is entitled to an income tax deduction for the cost of maintaining that office. This Court’s contrary conclusion misreads the term “principal place of business” in §280A of the Internal Revenue Code,1 deviates from Congress’ purpose in enacting that pro*185vision, and unfairly denies an intended benefit to the growing…