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Commissioner Vs. Soliman

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  • US Supreme Court
  • Jan 12, 1993

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31 entries 3 linked 28 unlinked
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  1. Welch Vs. Helvering US Supreme Court · Nov 06, 1933
  2. Commissioner Vs. Tellier US Supreme Court · Mar 24, 1966
  3. Malat Vs. Riddell US Supreme Court · Mar 21, 1966
  4. U.S. 168 (1993) October Term, 1992 Syllabus Commissioner of Internal Revenue V. Soliman
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  5. in interpreting a revenue statute's meaning. E. g., Malat v. Riddell
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  6. the Tax Court abandoned that test, citing criticism by two Courts of Appeals. Id., at 24-25 (noting Meiers v. Commissioner
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  7. Weissman v. Commissioner
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  8. and Drucker v. Commissioner
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  9. of business differ in significant ways from the approach employed by the Court of Appeals in this case, see Pomarantz v. Commissioner
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  10. Meiers v. Commissioner
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  11. Drucker v. Commissioner
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  12. to the taxpayer's business. See, e. g., Newi v. Commissioner
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  13. of the words. Malat v. Riddell
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  14. U. S. 569 , 571 (1966) (per curiam) (quoting Crane v. Commissioner
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  15. c)(1)(A). A deduction from gross income is a matter of grace, not of right, Commissioner v. Sullivan
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  16. clients or customers-will be his principal place of business. This focal point standard was first enunciated in Baie v. Commissioner
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  17. See Commissioner v. Tellier
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  18. Newi v. Commissioner
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  19. particularly offended by the home office deductions claimed by employees of the Internal Revenue Service. See Bodzin v. Commissioner
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  20. Sharon v. Commissioner
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  21. of Appeals and the Tax Court, whose experience in these matters is much greater than ours, have 12 See Meiers v. Commissioner
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  22. Drncker v. Commissioner
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  23. Fed. Reg. 52403 (1980), 48 Fed. Reg. 33324 (1983). 14 For example, in Texas v. New
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  24. Syllabus Commissioner of Internal Revenue V. Soliman
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  25. Pomarantz v. Commissioner
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  26. Crane v. Commissioner
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  27. Commissioner v. Sullivan
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  28. Baie v. Commissioner
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  29. of the Internal Revenue Service. See Bodzin v. Commissioner
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  30. See Meiers v. Commissioner
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  31. Texas v. New
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