Litigation attorney Cullen McKinney is a founding partner of Tanoury, Nauts, McKinney, and Garbarino, PLLC, in Detroit, Michigan. In this role, he defends medical professionals and hospitals against medical malpractice claims. Cullen McKinney has also published articles on a wide range of legal topics, including the case of Commissioner v. Soliman.
Commissioner v. Soliman was a 1992 case between Soliman, the respondent in the case and a professional anesthesiologist, and the commissioner of internal revenue. As an anesthesiologist, Soliman worked at three different hospitals, but lacked an office at each facility. In 1983, Soliman had claimed a home office deduction on federal income tax forms, describing the office as a location where he spent multiple hours per day tending to various tasks relevant to his profession. He did not, however, host patients in his home office. The commissioner of internal revenue rejected this claim, stating that the office was not Soliman’s principal place of business and, therefore, not eligible for a deduction. Following arguments, the Tax Court sided with Soliman, stating that a principal place of business can be any room that is essential to the taxpayer’s professional operations. Furthermore, the term “home office” can be legally used for any space in which the taxpayer spends a significant amount of time, particularly when the individual is not provided with a traditional work space by an employer.
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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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