Commissioner of Internal Revenue v. Nader E. Soliman
506 U.S. 168 · Decided January 12, 1993 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Commissioner of Internal Revenue v. Nader E. Soliman was decided on January 12, 1993 by a vote of 8–1. The Court reversed the lower court's decision. Justice Anthony M. Kennedy wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 506 U.S. 168 · 113 S. Ct. 701 · 121 L. Ed. 2d 634 · 1993 U.S. LEXIS 828
- Docket number
- 91-998
- Decided
- January 12, 1993
- Argued
- October 5, 1992
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Anthony M. Kennedy
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Byron R. White | Majority | |
| Justice Harry A. Blackmun | Concurrence | Wrote an opinion |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Special concurrence | |
| Justice Anthony M. Kennedy | Majority | Wrote an opinion |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Special concurrence | Wrote an opinion |
Full case caption
Commissioner of Internal Revenue v. Nader E. Soliman
SCDB identifiers: case 1992-014, docket 1992-014-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- Indopco, Inc. v. Commissioner of Internal Revenue.
- United States v. John O. Irvine and First Trust National Association
- Davis et Ux. v. United States
- Hernandez v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Otis C. Hubert
- United States v. Hemme
Cases on the same legal provision: Internal Revenue Code
- Sheldon B. Bufferd v. Commissioner of Internal Revenue
- United States v. William F. Hill
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Newark Morning Ledger Co. v. United States
- Commissioner of Internal Revenue v. Keystone Consolidated Industries, Inc.
- United States v. Therese A. Burke
Same Term, same area (Federal Taxation)
- Sheldon B. Bufferd v. Commissioner of Internal Revenue
- United States v. William F. Hill
- United States by and Through Internal Revenue Service v. Bruce J. McDermott
- Newark Morning Ledger Co. v. United States
- Commissioner of Internal Revenue v. Keystone Consolidated Industries, Inc.
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error