 | This article needs additional citations for verification. (November 2008) |
| Hernandez v. Commissioner | |
|---|---|
 | |
| Argued November 28, 1988 Decided June 5, 1989 | |
| Full case name | Robert L. Hernandez v. Commissioner of Internal Revenue |
| Citations | 490 U.S. 680 (more) 109 S.Ct. 2136; 104 L. Ed. 2d 766; 1989 U.S. LEXIS 2773 |
| Case history | |
| Prior | |
| Holding | |
| 1) The payments for auditing or training sessions are not deductible "contribution[s] or gift[s]" under Internal Revenue Code §170 because the Court found no supporting Congressional intent for the petitioners argument. 2) Denying the deduction does not violate the Establishment Clause because §170 is non-discriminatory and meets all three Lemon criteria. 3) Denying the deduction does not violate the Free Exercise Clause because the government interest in a "maintaining a sound tax system" overcomes the burden of having less money to access auditing and training sessions (which does not stem from a doctrinal obligation). | |
| Court membership | |
| |
| Case opinions | |
| Majority | Marshall, joined by Rehnquist, White, Blackmun, Stevens |
| Dissent | O'Connor, joined by Scalia |
| Brennan, Kennedy took no part in the consideration or decision of the case. | |
| Laws applied | |
| Statutory argument 26 U.S.C. § 170; Constitutional claims based on the Establishment Clause and Free Exercise Clause of the First Amendment | |
Hernandez v. Commissioner, 490 U.S. 680 (1989), is a decision of the United States Supreme Court[1] relating to the Internal Revenue Code § 170[2] charitable contribution deduction.[3]
- ^ Hernandez v. Commissioner, 490 U.S. 680 (1989).
This article incorporates public domain material from this U.S government document.
- ^ 26 U.S.C. § 170
- ^ TaxAlmanac - Internal Revenue Code:Sec. 170. Charitable, etc., contributions and gifts Archived 2007-11-29 at the Wayback Machine
