Commissioner v. Soliman
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| Commissioner v. Soliman | ||||||||||
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| Argued October 5, 1992 Decided January 12, 1993 |
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| Majority by: Kennedy Concurrence by: Blackmun Concurrence by: Thomas Joined by: Scalia Dissent by: Stevens |
Commissioner v. Soliman, , 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.
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