Cullen McKinney, a founding partner at Tanoury Nauts McKinney & Garbarino (TNMG), PLLC, in Detroit, Michigan, focuses on representation of medical professionals against malpractice claims. Rated AV by Martindale-Hubbell, he is a popular conference speaker on a range of liability matters. Cullen McKinney’s publications include a well-received article in the New York Monthly Digest of Tax Articles, in which he details issues affecting doctors’ home offices.
The title of the piece excellently encapsulates its points: “Home Office Deductions and I.R.C. Section 280A: Did Commissioner v. Soliman Really Clear Up the Meaning of Principal Place of Business?” In the referenced 1993 Supreme Court case, Commissioner v. Soliman, 508 U.S. 168, the Court decided in an 8-1 verdict that Dr. Nader Soliman, an anesthesiologist working as a solo practitioner, was not entitled to claim a tax deduction for the use of a spare bedroom in his home as an office. Justice Anthony delivered the Court’s opinion, with Justice John Paul Stevens as the lone dissenter. The Court ruled against Soliman, saying it could not deem his home office to be his principal place of business, despite the fact that none of the hospitals at which he worked provided him with office space, and he spent 15 hours a week using the spare room for all his administrative activities. Congress responded by amending the Taxpayer Relief Act of 1997, authorizing a home office as a principal place of business if it serves as a business’ only administrative location.
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AuthorA founding partner and principal of the law firm Tanoury, Nauts, McKinney & Dwaihy, PLLC, in Detroit, Michigan, attorney Cullen McKinney provides trial defense for individuals and corporations involved in civil litigation cases before the Wayne County and Oakland County Circuit Courts. Archives
August 2022
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