Commissioner of Internal Revenue v. Nader E. Soliman
Decided January 12, 1993. Anthony McLeod Kennedy delivered the opinion of the Court.
Docket 91-998 · 506 U.S. 168 (1993) · Cited 199 times
Holding
Soliman was not entitled to a deduction for home office expenses.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 8–1.
Majority · 5
- Anthony McLeod Kennedy · delivered the opinion of the Court
- Byron Raymond White
- David Hackett Souter
- Sandra Day O'Connor
- William Hubbs Rehnquist
Concurring · 3
- Antonin Scalia
- Clarence Thomas · filed a concurring opinion
- Harry Andrew Blackmun · filed a concurring opinion
Dissenting · 1
- John Paul Stevens · filed a dissenting opinion
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- Commissioner v. Tellier · 383 U.S. 687 (1966)
- Welch v. Helvering · 290 U.S. 111 (1933)
- Crane v. Commissioner · 331 U.S. 1 (1947)
- Malat v. Riddell · 383 U.S. 569 (1966)
- Commissioner v. Sullivan · 356 U.S. 27 (1958)
- Texas v. New Jersey · 379 U.S. 674 (1965)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Hertz Corp. v. Friend · 559 U.S. 77 (2010)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
Explore from here
Anthony McLeod Kennedy’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (1993). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).