1. Home
  2. Browse Decisions
  3. U.S.
  4. 506 U.S.
  5. 506 U.S. 168 (1993)
 

COMMISSIONER v. SOLIMAN

No. 91-998.

506 U.S. 168 (1993)

113 S.Ct. 701

121 L.Ed.2d 634

COMMISSIONER OF INTERNAL REVENUE v. SOLIMAN

Supreme Court of United States.

Decided January 12, 1993.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for petitioner. With him on the briefs were Solicitor General Starr, Acting Assistant Attorney General Bruton, Deputy Solicitor General Wallace, Richard Farber, and Teresa E. McLaughlin.

David M. Sokolow argued the cause and filed a brief for respondent.

Kennedy, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, Blackmun, O'Connor, and Souter, JJ., joined. Blackmun, J., filed a concurring opinion, p. 179. Thomas, J., filed an opinion concurring in the judgment, in which Scalia, J., joined, p. 180. Stevens, J., filed a dissenting opinion, p. 184.

Justice Kennedy, delivered the opinion of the Court.

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)(1)(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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases