Commissioner v. Soliman

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Commissioner v. Soliman
Supreme Court of the United States
Argued October 5, 1992 Decided January 12, 1993
Full case name: Commissioner of Internal Revenue v. Soliman Citations: 506 U.S. 168
Holding
Court membership
Case opinions
Majority by: Kennedy Concurrence by: Blackmun Concurrence by: Thomas Joined by: Scalia Dissent by: Stevens

Commissioner v. Soliman, 506 U.S. 168 (1993), was a case heard before the United States Supreme Court in which the court decided whether a portion of a dwelling unit exclusively used as a principal place of business for any trade or business of a taxpayer would allow a deduction to the taxpayer's income taxes under Internal Revenue Code Section 280A(c)(1)(A).

Soliman was an anesthesiologist who spent thirty to thirty-five per week with patients at three different hospitals but none of the hospitals provided him with an office. He used a spare bedroom in his house for contacting patients and surgeons, maintaining billing records, preparing for treatments, and reading medical journals.

The Supreme Court denied Soliman's home office deduction setting forth a two consideration test for whether the home was the taxpayer's principal place of business: (1) the relative importance of the activities performed, and (2) time spent at each place.

[edit] See also

• List of United States Supreme Court cases, volume 506