Legal Opinion
Robert L. Hernandez v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 1, 1987No. 86-1276PublishedCited by 30 opinions
1Opinion of the Court
COFFIN, Circuit Judge.
This appeal presents the question whether a taxpayer who paid the price set by his church in exchange for specified services provided by the church is entitled to deduct the payment from his taxable income as a charitable contribution.
Robert L. Hernandez is a member of the Church of Scientology. In 1981, he paid $7,338 to the Church in exchange for Scientology services called “auditing” 1 and “training.” 2 The services were offered to him at fixed prices set by the Church. 3 Hernandez deducted the $7,338 as a charitable contribution on his 1981 federal income tax return,…
2Cases cited39 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- 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
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3Cited by30 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Francis A. Willhauck, Jr. v. Paul HalpinCourt of Appeals for the First Circuit · 1992
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Scheidelman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2012
25 more not listed; retrieve them via the Exa API.