Legal Opinion
Hernandez v. Commissioner
Supreme Court of the United States
Decided August 11, 1989No. 87-963PublishedCited by 913 opinions
1Opinion of the CourtJustice Marshall
Section 170 of the Internal Revenue Code of 1954 (Code), 26 U. S. C. § 170, permits a taxpayer to deduct from gross income the amount of a “charitable contribution.” The Code defines that term as a “contribution or gift” to certain eligible donees, including entities organized and operated exclusively for religious purposes.1 We granted certiorari to determine *684whether taxpayers may deduct as charitable contributions payments made to branch churches of the Church of Scientology (Church) in order to receive services known as “auditing” and “training.” We hold that such payments are not…
2Cases cited31 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
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3Cited by913 opinions
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
- Kay v. BemisCourt of Appeals for the Tenth Circuit · 2007
- Shakur v. SchriroCourt of Appeals for the Ninth Circuit · 2008
- Gonzales v. O Centro Espírita Beneficente União Do VegetalSupreme Court of the United States · 2006
- Guy McEachin v. Michael McGuinnis Superintendent, W.E. Wilcox, Acting Dep. Supt. Of Security, Southport, J. Irizarry, Food Service AdministratorCourt of Appeals for the Second Circuit · 2004
908 more not listed; retrieve them via the Exa API.