Commissioner v. Soliman’s Empirical Analysis
1993
Citation profile
45 federal appellate · 15 district · 3 state decisions
How this case has been cited
Cited by 321 later decisions (1 by the Supreme Court) — most recently September 2020 · most notably Hertz Corp. v. Friend (2010), Heublein, Inc. v. United States (1993)
45 federal appellate · 15 district · 3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Appellate journey
reviewedthe decision below (from Fourth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 280A · 28 U.S.C. § 1332 (Class Action Fairness Act of 2005)
Relies on Trammel v. United States · Commissioner of Internal Revenue v. F Tellier · Doyle v. Ohio · State of Texas v. State of New Jersey · Sharon v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 321 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the principal place of business for any trade or business of the taxpayer. " 26 U.S.C. 280A(c)(1)(A). The Code does not define the phrase "principal place of business.”
7 later decisions quote this exact passage · from the dissent“Except as otherwise provided in this section, in the case of a--(1) C corporation, (2) partnership which has a C corporation as a partner, or (3) tax shelter, taxable income shall not be computed under the cash receipts and disbursements method of accounting.”
5 later decisions quote this exact passage · from the dissent“the relative importance of the activities performed at each business location”
3 later decisions quote this exact passage · from the concurrence
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.