The deductibility of expenditures associated with home offices is an issue of great concern to many taxpayers. In Commissionerv. Soliman, the Supreme Court was presented with the opportunity to add a degree of certainty to this area of tax law. This Note will examine the Court's decision in Soliman and conclude that the Court did not take advantage of the opportunity presented to it. This Note will also assess the relative merits of several tests used for determining the deductibility of home office expenses and recommend a test that would give this area of the law a degree of certainty.

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