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HERNANDEZ v. C.I.R.

No. 86-1276.

819 F.2d 1212 (1987)

Robert L. HERNANDEZ, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided June 1, 1987.

Attorney(s) appearing for the Case

Eric M. Lieberman, New York City, with whom Nicholas E. Posner and Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., were on brief, for petitioner, appellant.

Lee Boothby, Washington, D.C., was on brief, for Americans United for Separation of Church and State, amicus curiae.

David M. Moore, Dept. of Justice, Washington, D.C., with whom Michael L. Paup and Robert S. Pomerance, Dept. of Justice, and Roger M. Olsen, Asst. Atty. Gen., were on brief, for respondent, appellee.

Before COFFIN and SELYA, Circuit Judges, and GIGNOUX, Senior District Judge.

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."...

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