Legal Opinion
Nader E. Soliman v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 5, 1991No. 90-1807PublishedCited by 7 opinions
1Opinion of the Court
CHAPMAN, Senior Circuit Judge:
The Commissioner of Internal Revenue (“Commissioner”) appeals the decision of the United States Tax Court in favor of plaintiff-appellee Nader E. Solimán (“Soli-mán”). This appeal presents the single issue1 of how a taxpayer’s “principal place of business” is established for the purpose of expenses for business use of an office in the home as a deduction for income tax determinations. The Tax Court concluded that Soliman’s office in his residence was his principal place of business within the meaning of section 280A of the Internal Revenue Code, 26 U.S.C. § 280A,…
2Cases cited4 opinions
- Baie v. CommissionerUnited States Tax Court · 1980
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
3Cited by7 opinions
- Commissioner v. SolimanSupreme Court of the United States · 1993
- Crawford v. CommissionerUnited States Tax Court · 1993
- BanatwalaUnited States Tax Court · 1992
- Commissioner v. SolimanSupreme Court of the United States · 1993
- Commissioner v. SolimanSupreme Court of the United States · 1993
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