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What Has The Supreme Court Done - The Home Office Deductions Is Virtually Eliminated After Soliman, Robert J. Gerlack
What Has The Supreme Court Done - The Home Office Deductions Is Virtually Eliminated After Soliman, Robert J. Gerlack
Cleveland State Law Review
The purpose of this comment is to discuss the relatively short history of Internal Revenue Code § 280A and to discuss the cases leading up to the United States Supreme Court decision of Commissioner v. Soliman. The scope of the discussion will be limited to I.R.C. § 280A(c)(1)(A), which provides for a home office deduction if the dwelling unit is exclusively used on a regular basis and is the principal place of business for any trade or business. As will be discussed below, the Supreme Court has developed various standards to determine whether a home office deduction will be allowed. …