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- Commissioner_v._Soliman abstract "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 hours 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.Congress's reaction to this decision was to amend Section 280A(c) in the Taxpayer Relief Act of 1997 so that a home office could meet the "principal place of business" test if it is the only fixed location where administrative or management activities are performed. This effectively nullified the Supreme Court's decision ruling in the Soliman case.".
- Commissioner_v._Soliman wikiPageID "14103515".
- Commissioner_v._Soliman wikiPageLength "2927".
- Commissioner_v._Soliman wikiPageOutDegree "8".
- Commissioner_v._Soliman wikiPageRevisionID "645249294".
- Commissioner_v._Soliman wikiPageWikiLink Category:1993_in_United_States_case_law.
- Commissioner_v._Soliman wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- Commissioner_v._Soliman wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Commissioner_v._Soliman wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Soliman wikiPageWikiLink Internal_Revenue_Code.
- Commissioner_v._Soliman wikiPageWikiLink List_of_United_States_Supreme_Court_cases,_volume_506.
- Commissioner_v._Soliman wikiPageWikiLink Supreme_Court_of_the_United_States.
- Commissioner_v._Soliman wikiPageWikiLink Taxpayer_Relief_Act_of_1997.
- Commissioner_v._Soliman wikiPageWikiLink United_States_Supreme_Court.
- Commissioner_v._Soliman wikiPageWikiLinkText "Commissioner v. Soliman".
- Commissioner_v._Soliman arguedate "--10-05".
- Commissioner_v._Soliman argueyear "1992".
- Commissioner_v._Soliman citation "113".
- Commissioner_v._Soliman concurrence "Thomas".
- Commissioner_v._Soliman decidedate "--01-12".
- Commissioner_v._Soliman decideyear "1993".
- Commissioner_v._Soliman dissent "Stevens".
- Commissioner_v._Soliman fullname "Commissioner of Internal Revenue v. Soliman".
- Commissioner_v._Soliman hasPhotoCollection Commissioner_v._Soliman.
- Commissioner_v._Soliman holding "All locations where the taxpayer works must be compared and only one of those places will be considered the principal place of business.".
- Commissioner_v._Soliman joinconcurrence "Scalia".
- Commissioner_v._Soliman joinmajority "Rehnquist, White, Blackmun, O'Connor, Souter".
- Commissioner_v._Soliman lawsapplied "Internal Revenue Code §280A".
- Commissioner_v._Soliman litigants "Commissioner v. Soliman".
- Commissioner_v._Soliman majority "Kennedy".
- Commissioner_v._Soliman scotus "1991".
- Commissioner_v._Soliman uspage "168".
- Commissioner_v._Soliman usvol "506".
- Commissioner_v._Soliman wikiPageUsesTemplate Template:Cite_journal.
- Commissioner_v._Soliman wikiPageUsesTemplate Template:SCOTUS-case-stub.
- Commissioner_v._Soliman wikiPageUsesTemplate Template:SCOTUSCase.
- Commissioner_v._Soliman subject Category:1993_in_United_States_case_law.
- Commissioner_v._Soliman subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Soliman subject Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court.
- Commissioner_v._Soliman subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Soliman type Case.
- Commissioner_v._Soliman type LegalCase.
- Commissioner_v._Soliman type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Soliman type UnitOfWork.
- Commissioner_v._Soliman type Situation.
- Commissioner_v._Soliman type Thing.
- Commissioner_v._Soliman type Q2334719.
- Commissioner_v._Soliman comment "Commissioner v. Soliman, 506 U.S.".
- Commissioner_v._Soliman label "Commissioner v. Soliman".
- Commissioner_v._Soliman sameAs m.03ctr_w.
- Commissioner_v._Soliman sameAs Q5152863.
- Commissioner_v._Soliman sameAs Q5152863.
- Commissioner_v._Soliman wasDerivedFrom Commissioner_v._Soliman?oldid=645249294.
- Commissioner_v._Soliman isPrimaryTopicOf Commissioner_v._Soliman.
- Commissioner_v._Soliman name "Commissioner of Internal Revenue v. Soliman".