SOLIMAN v. C.I.R.

No. 90-1807.

935 F.2d 52 (1991)

Nader E. SOLIMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fourth Circuit.

Decided June 5, 1991.


Attorney(s) appearing for the Case

Teresa Ellen McLaughlin, argued (Shirley D. Petersen, Asst. Atty. Gen., Gary R. Allen and Richard Farber, on brief), Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

David Michael Sokolow, McGuffie, Greif, Whitney & Handal, Washington, D.C., for petitioner.

Before PHILLIPS, Circuit Judge, CHAPMAN, Senior Circuit Judge, and WILLIAMS, District Judge for the Eastern District of Virginia, sitting by designation.


CHAPMAN, Senior Circuit Judge:

The Commissioner of Internal Revenue ("Commissioner") appeals the decision of the United States Tax Court in favor of plaintiff-appellee Nader E. Soliman ("Soliman"). This appeal presents the single issue1 of how a taxpayer's "principal place of business" is established for the purpose of expenses for business use of an office in the home as a deduction for income tax determinations. The Tax Court concluded...

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