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HERNANDEZ v. COMMISSIONER

No. 87-963.

490 U.S. 680 (1989)

HERNANDEZ v. COMMISSIONER OF INTERNAL REVENUE

Supreme Court of United States.

Decided June 5, 1989

Attorney(s) appearing for the Case

Michael J. Graetz argued the cause and filed briefs for petitioners in both cases.

Deputy Solicitor General Merrill argued the cause for respondent in both cases. With him on the brief were Solicitor General Fried, Assistant Attorney General Rose, Deputy Solicitor General Wallace, Alan I. Horowitz, and Robert S. Pomerance.†

JUSTICE MARSHALL delivered the opinion of the Court.

Section 170 of the Internal Revenue Code of 1954 (Code), 26 U. S. C. § 170, permits a taxpayer to deduct from gross income the amount of a "charitable contribution." The Code defines that term as a "contribution or gift" to certain eligible donees, including entities organized and operated exclusively for religious purposes.1 We granted certiorari to determine

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