Hernandez v. Commissioner of Internal Revenue
Text
Issue
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
Library of Congress Link
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
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)