Legal Opinion

Hernandez v. Commissioner

Supreme Court of the United States

Decided August 11, 1989No. 87-963Published

1Opinion of the Court 1

490 U.S. 680 (1989)

HERNANDEZ

v.

COMMISSIONER OF INTERNAL REVENUE

No. 87-963.

Supreme Court of United States.

Argued November 28, 1988

Decided June 5, 1989[*]

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT

Michael J. Graetz argued the cause and filed briefs for petitioners in both cases.

Deputy Solicitor General Merrill argued the cause for respondent in both cases. With him on the brief were Solicitor General Fried, Assistant Attorney General Rose, Deputy Solicitor General Wallace, Alan I. Horowitz, and Robert S. Pomerance.[†]

2Opinion of the Court · MarshallJustice Marshall

Section 170 of the Internal Revenue Code of 1954…

Also in this document: Dissent.

3Cases cited36 opinions

  1. McGowan v. MarylandSupreme Court of the United States · 1961
  2. Lemon v. KurtzmanSupreme Court of the United States · 1971
  3. Wisconsin v. YoderSupreme Court of the United States · 1972
  4. Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
  5. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970

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