Hernandez v. Commissioner of Internal Revenue

Text

https://tile.loc.gov/storage-services/service/ll/usrep/usrep490/usrep490680/usrep490680.pdf

Holding

Upheld denial of charitable deduction for contributions to the Church of Scientology, given in return for religious services.

Citation

490 U.S. 680

Year

Ratio

Author

Religious Tradition Involved

State/Territory of Origin

Clause (Free Exercise / Establishment / Both / Other)

Does it involve religious institution(s) or individual(s)

Local / State / Federal Legislation

Dissent Author(s)

Uphold / Overturn Penultimate Court

Penultimate court of appeals

Penultimate court opinion citation

Hernandez v. C.I.R., 819 F.2d 1212 (1st Cir. 1987), aff'd, 490 U.S. 680 (1989)