Legal Opinion
Commissioner v. Soliman
Supreme Court of the United States
Decided January 12, 1993No. 91-998PublishedCited by 155 opinions
1Opinion of the CourtJustice Kennedy
We address in this decision the appropriate standard for determining whether an office in the taxpayer’s home qualifies as his “principal place of business” under 26 U. S. C. § 280A(c)(l)(A). Because the standard followed by the Court of Appeals for the Fourth Circuit failed to undertake a comparative analysis of the various business locations of the taxpayer in deciding whether the home office was the principal place of business, we reverse.
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Respondent Nader E. Solimán, an anesthesiologist, practiced his profession in Maryland and Virginia during 1983, the tax year in question. Solimán…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Crane v. CommissionerSupreme Court of the United States · 1947
- Malat v. RiddellSupreme Court of the United States · 1966
- George H. And Sarah Newi v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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3Cited by155 opinions
- Hertz Corp. v. FriendSupreme Court of the United States · 2010
- Heublein, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Second Circuit · 1993
- Allen v. Comm'rUnited States Tax Court · 2002
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Lighting Ballast Control LLC v. Philips Electronics North America Corp.Court of Appeals for the Federal Circuit · 2014
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