Cleveland State Law Review Volume 41 Issue 4 Article 7 1993 What Has the Supreme Court Done - The Home Office Deductions Is Virtually Eliminated after Soliman Robert J. Gerlack Follow this and additional works at: https://engagedscholarship.csuohio.edu/clevstlrev Part of the Tax Law Commons How does access to this work benefit ou?y Let us know! Recommended Citation Robert J. Gerlack, What Has the Supreme Court Done - The Home Office Deductions Is Virtually Eliminated after Soliman, 41 Clev. St. L. Rev. 789 (1993) available at https://engagedscholarship.csuohio.edu/clevstlrev/vol41/iss4/7 This Article is brought to you for free and open access by the Journals at EngagedScholarship@CSU. It has been accepted for inclusion in Cleveland State Law Review by an authorized editor of EngagedScholarship@CSU. For more information, please contact
[email protected]. WHAT HAS THE SUPREME COURT DONE? THE HOME OFFICE DEDUCTION IS VIRTUALLY ELIMINATED AFTER SOLIMAN I. INTRODUCTION: PURPOSE AND SUMMARY ................ 789 II. WHY HAVE A HOME OFFICE DEDUCTION? ... ... ... ... 790 III. THE HISTORY AND ENACTMENT OF IRC § 280A ........... 790 IV. DISCUSSION OF THE VARIOUS TESTS USED BY THE COURTS TO DETERMINE THE AVAILABILITY OF A DEDUCTION UNDER IRC § 280A(c)(1)(A) .................................. 793 V. SOLIMAI. THE DECISION, IMPACT AND CRITICISM .......... 798 VI. CONCLUSION: WHAT IS LEFT OF THE HOME OFFICE DEDUCTION? .... .... .... .... .... .... .... .... ..... 804 I. INTRODUCTION: PURPOSE AND SUMMARY 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.1 The scope of the discussion will be limited to I.R.C.