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Hernandez Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Jun 05, 1989
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U.S. 680 (1989) U.S. Supreme Court Hernandez v. CommissionerSearch
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U.S. 680 (1989) Hernandez v. CommissionerSearch
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in auditing and training sessions and by interfering with their observance of the doctrine of exchange, United States v. LeeSearch
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services at the local level, under the supervision of the mother church. Church of Scientology of California v. CommissionerSearch
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Id. at 580, quoting DeJong v. CommissionerSearch
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of individual taxpayers. The lower courts have generally embraced this structural analysis. See, e.g., Singer Co. v. UnitedSearch
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States, 449 F.2d 413, 422-423 (Ct.Cl.1971) (applying this approach and collecting cases), cited in United States v. AmericanSearch
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collecting cases). We likewise focused on external features in United States v. AmericanSearch
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preference for payments made in the expectation of gaining religious benefits or access to a religious service. Foley v. CommissionerSearch
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Foley, supra, at 98, citing Winters v. CommissionerSearch
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beliefs are not sincerely held, but not on the ground that such beliefs are inherently irreligious, see United States v. BallardSearch
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present size. We are loath to effect this result in the absence of supportive congressional intent. Cf. United States v. LeeSearch
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is a central danger against which we have held the Establishment Clause guards. Aguilar v. FeltonSearch
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Widmar v. VincentSearch
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Thomas v. ReviewSearch
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Brief for Petitioners 44. Our decision in Larson v. ValenteSearch
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preference exists, we proceed to apply the customary three-pronged Establishment Clause inquiry derived from Lemon v. KurtzmanSearch
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Bob Jones University v. UnitedSearch
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involves no inquiries into religious doctrine, See Presbyterian Church in Page 490 U. S. 697 U.S. v. MarySearch
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U. S. 440 , 393 U. S. 451 (1969), no delegation of state power to a religious body, see Larkin v. Grendel'sSearch
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at 473 U. S. 414 , does not of itself violate the nonentanglement command. See Tony and Susan Alamo Foundation v. SecretarySearch
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of valuation an inquiry into the cost (if any) to the donee of providing the good or service. See, e.g., Oppewal v. CommissionerSearch
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Winters v. CommissionerSearch
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DeJong v. CommissionerSearch
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religious belief or practice and, if so, whether a compelling governmental interest justifies the burden. Hobbie v. UnemploymentSearch
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Thomas v. ReviewSearch
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not proscribe the payment of taxes in connection with auditing or training sessions specifically. Cf. United States v. LeeSearch
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Foley v. CommissionerSearch
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unifying principle, let alone whether such a principle would embrace payments for auditing and training sessions. v. ForSearch
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Together with No. 87-1616, Graham et al. v. CommissionerSearch
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of its taxes, and had conducted almost all activities for a commercial purpose. Church of Scientology of California v. CommissionerSearch
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individuals. It did not address the other bases of the Tax Court's decision. Church of Scientology of California v. CommissionerSearch
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Compare Christiansen v. CommissionerSearch
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Miller v. IRSSearch
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F.2d 500 (CA4 1987) (same), cert. pending, No. 87-1449, with Neher v. CommissionerSearch
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Staples v. CommissionerSearch
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second, its principal or primary effect must be one that neither advances nor inhibits religion, Board of Education v. AllenSearch
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U.S. at 403 U. S. 612 -613, quoted in Larson v. ValenteSearch
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taxes, and conducted almost all of its activities for a commercial purpose. See Church of Scientology of California v. CommissionerSearch
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the IRS challenged the payments themselves in order to expedite matters. Tr. of Oral Arg. 26-29. See also Neher v. CommissionerSearch
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deduction for religious school tuition up to the market value of the secularly useful education received. See Oppewal v. CommissionerSearch
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Corporation of Presiding Bishop of Church of Jesus Christ of Latter-day Saints v. AmosSearch
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U.S. Supreme Court Hernandez v. CommissionerSearch
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United States v. LeeSearch
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Church of Scientology of California v. CommissionerSearch
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