1. Hernandez v. Comm'r, No. 87-963, SUPREME COURT OF THE UNITED STATES, November 28, 1988, Argued , June 5, 1989, Decided ** Together with No. 87-1616, Graham et al. v. Commissioner of Internal Revenue, on certiorari to the United States Court of Appeals for the Ninth Circuit.
OVERVIEW: Payments to Church of Scientology for auditing sessions were not deductible as charitable contributions under the Internal Revenue Code; denial of deductions did not violate either the Establishment Clause or the Free Exercise Clause.
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