Quimbee logo
DMCA.com Protection Status
From our private database of 16,500+ case briefs...

Hernandez v. Commissioner

United States Supreme Court
490 U.S. 680 (1989)


Facts

Hernandez (plaintiff) was a member of the Church of Scientology. Hernandez made payments to the church in return for auditing and training sessions the church offered. The church had fixed prices for these sessions and would offer refunds if portions of a paid-for session went unused. A church member could gain “spiritual awareness by progressing through sequential levels of auditing.” Further, a church member could only become an auditor by going through a series of training sessions. Hernandez deducted his payments for these auditing and training sessions from his federal income taxes as charitable contributions. The Internal Revenue Service (IRS) (defendant) disallowed these deductions. Hernandez appealed the decision to federal court. The United States Tax Court ruled that the payments were not deductible. United States Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Marshall, J.)

Dissent (O’Connor, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 419,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 16,500 briefs, keyed to 223 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers


Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial