COMMISSIONER OF INTERNAL REVENUE v. NADER E. SOLIMAN (1993) - Ballotpedia

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COMMISSIONER OF INTERNAL REVENUE v. NADER E. SOLIMAN

Term: 1992
Important Dates
Argued: October 5, 1992
Decided: January 12, 1993
Outcome
Reversed
Vote
8-1
Majority
Anthony Kennedy • Sandra Day O'Connor • William Rehnquist • David Souter • Byron White
Concurring
Harry Blackmun • Antonin Scalia • Clarence Thomas
Dissenting
John Paul Stevens

COMMISSIONER OF INTERNAL REVENUE v. NADER E. SOLIMAN is a case that was decided by the Supreme Court of the United States on January 12, 1993. The case was argued before the court on October 5, 1992.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1990s, click here. For a full list of cases decided by the Rehnquist Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 506 U.S. 168
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Rehnquist
Who wrote the majority opinion: Anthony Kennedy

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

The Supreme Court Database

Footnotes

↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024

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