Divinity Atlas

Sacred Correspondences
Sources

Hernandez v. Commissioner, 490 U.S. 680 (1989)

Cornell Law School, Legal Information Institute

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The US Supreme Court's 1989 opinion on whether payments to the Church of Scientology for auditing and training were deductible charitable contributions, quoting the Church's own fixed price schedules, refund policy and internal directives from the trial record.

Facts
Citation
Publisher
Supreme Court of the United States, hosted by Cornell Law School's Legal Information Institute
Publication Year
1989
URL
https://www.law.cornell.edu/supremecourt/text/490/680
Source Type
legal
Assessment
Reliability Tier
1
Tier 1: the US Supreme Court's own opinion, the primary legal record of what the Church's own price lists and internal policy documents, entered as evidence, actually said.
Claims Backed By This Source (9 claims)

This source backs 9 claims across the atlas. As facts: 8 well-attested. Plus 1 entities citing it as a general reference with no single fact or relationship attached.

Disposition By Topic

  • Sources, 6 claims: 6 well-attested.
  • New Religious Movements, 3 claims: 2 well-attested, 1 general references.

General References

1

New Religious Movements

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