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Hernandez V. Commissioner
''Hernandez v. Commissioner'', 490 U.S. 680 (1989), is a decision of the United States Supreme Court. relating to the Internal Revenue Code § 170 charitable contribution deduction. Facts The Church of Scientology, founded by L. Ron Hubbard, teaches that an immortal spiritual being exists inside everyone. The Church uses the "auditing" practice to help interested people become aware of this spiritual being. The Church uses the "training" courses to help participants to become auditors. The Church charges for those services due to the belief that, any time a person receives something, that person must pay something back in return.''Hernandez'', 490 U.S. at 685. The income generated by those services constitutes the Church's primary source of income. The taxpayers made payments to branch churches in exchange for auditing or training services. The taxpayers tried to deduct these payments on their Federal Income Tax returns under the charitable contribution deduction. Issu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1st Cir
First or 1st is the ordinal form of the number one (#1). First or 1st may also refer to: *World record, specifically the first instance of a particular achievement Arts and media Music * 1$T, American rapper, singer-songwriter, DJ, and record producer Albums * ''1st'' (album), a 1983 album by Streets * ''1st'' (Rasmus EP), a 1995 EP by The Rasmus, frequently identified as a single * '' 1ST'', a 2021 album by SixTones * ''First'' (Baroness EP), an EP by Baroness * ''First'' (Ferlyn G EP), an EP by Ferlyn G * ''First'' (David Gates album), an album by David Gates * ''First'' (O'Bryan album), an album by O'Bryan * ''First'' (Raymond Lam album), an album by Raymond Lam * ''First'', an album by Denise Ho Songs * "First" (Cold War Kids song), a song by Cold War Kids * "First" (Lindsay Lohan song), a song by Lindsay Lohan * "First", a song by Everglow from ''Last Melody'' * "First", a song by Lauren Daigle * "First", a song by Niki & Gabi * "First", a song by Jonas Brot ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sandra Day O'Connor
Sandra Day O'Connor (born March 26, 1930) is an American retired attorney and politician who served as the first female associate justice of the Supreme Court of the United States from 1981 to 2006. She was both the first woman nominated and the first confirmed to the court. Nominated by President Ronald Reagan, she was considered the swing vote for the Rehnquist Court and the first five months of the Roberts Court. Prior to O'Connor's tenure on the Court, she was a judge and an elected official in Arizona, serving as the first female majority leader of a state senate as the Republican leader in the Arizona Senate. Upon her nomination to the Court, O'Connor was confirmed unanimously by the Senate. On July 1, 2005, she announced her intention to retire effective upon the confirmation of a successor. Samuel Alito was nominated to take her seat in October 2005 and joined the Court on January 31, 2006. O'Connor most frequently sided with the Court's conservative bloc but demons ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases Of The Rehnquist Court
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases
This page serves as an index of lists of United States Supreme Court cases. The United States Supreme Court is the highest federal court of the United States. By Chief Justice Court historians and other legal scholars consider each Chief Justice of the United States who presides over the Supreme Court of the United States to be the head of an era of the Court. These lists are sorted chronologically by Chief Justice and include most major cases decided by the Court. * Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) * Marshall Court (February 4, 1801 – July 6, 1835) * Taney Court (March 28, 1836 – October 12, 1864) * Chase Court (December 15, 1864 – May 7, 1873) * Waite Court (March 4, 1874 – March 23, 1888) * Fuller Court (October 8, 1888 – July 4, 1910) * White Court (December 19, 1910 – May 19, 1921) * Taft Court (July 11, 1921 – February 3, 1930) * Hughes Court (February 24, 1930 – June ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Scientology Litigation
Scientology is a set of beliefs and practices invented by American author L. Ron Hubbard, and an associated movement. It has been variously defined as a cult, a Scientology as a business, business, or a new religious movement. The most recent published census data indicate that there were about 25,000 followers in the United States (in 2008); around 1,800 followers in England (2021); 1,400 in Canada (2021); and about 1,600 in Australia (2016). Hubbard initially developed a set of ideas that he called Dianetics, which he represented as a form of therapy. This he promoted through various publications, as well as through the Hubbard Dianetic Research Foundation that he established in 1950. The foundation went bankrupt, and Hubbard lost the rights to his book ''Dianetics: The Modern Science of Mental Health, Dianetics'' in 1952. He then recharacterized the subject as a religion and renamed it Scientology, retaining the terminology, doctrines, and the practice of "Auditing (Scientol ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Scientology And The Legal System
The Church of Scientology has been involved in court disputes in several countries. In some cases, when the Church has initiated the dispute, questions have been raised as to its motives. The Church of Scientology says that its use of the legal system is necessary to protect its intellectual property and its right to freedom of religion. Critics say that most of the organization's legal claims are designed to harass those who criticize it and its manipulative business practices. In the years since its inception, the Church of Scientology's lawsuits filed against newspapers, magazines, government agencies (including the United States tax collecting unit, the IRS), and individuals have numbered in the thousands. In 1991, ''Time'' magazine estimated that the Church spends an average of about $20 million per year on various legal actions, and it is the exclusive client of several law firms. According to a U.S. District Court Memorandum of Decision in 1993, Scientologists "have ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases By The Rehnquist Court
This is a partial chronological list of cases decided by the United States Supreme Court during the Rehnquist Court, the tenure of Chief Justice William Rehnquist from September 26, 1986, through September 3, 2005. The cases are listed chronologically based on the date that the Supreme Court decided the case. References External links''Booknotes'' interview with David Savage on ''Turning Right: The Making of the Rehnquist Supreme Court'', June 28, 1992. {{DEFAULTSORT:List Of United States Supreme Court Cases By The Rehnquist Court Rehnquist William Hubbs Rehnquist ( ; October 1, 1924 – September 3, 2005) was an American attorney and jurist who served on the U.S. Supreme Court for 33 years, first as an associate justice from 1972 to 1986 and then as the 16th chief justice from ... *List ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lists Of United States Supreme Court Cases By Volume
The following is a complete list of cases decided by the United States Supreme Court organized by volume of the ''United States Reports'' in which they appear. This is a list of volumes of ''U.S. Reports'', and the links point to the contents of each individual volume. Each volume was edited by one of the Reporters of Decisions of the Supreme Court. As of the beginning of the October 2019 Term, there were 574 bound volumes of the ''U.S. Reports''. There were another 14 volumes worth of opinions available as "slip opinions", which are preliminary versions of the opinion published on the Supreme Court's website. Volumes edited by Dallas * 1 * 2 * 3 * 4 Volumes edited by Cranch * 5 * 6 * 7 * 8 * 9 * 10 * 11 * 12 * 13 Volumes edited by Wheaton * 14 * 15 * 16 * 17 * 18 * 19 * 20 * 21 * 22 * 23 * 24 * 25 Volumes edited by Peters * 26 * 27 * 28 * 29 * 30 * 31 * 32 * 33 * 34 * 35 * 36 * 37 * 38 * 39 * 40 * 41 Volumes edited by Howard ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases
This page serves as an index of lists of United States Supreme Court cases. The United States Supreme Court is the highest federal court of the United States. By Chief Justice Court historians and other legal scholars consider each Chief Justice of the United States who presides over the Supreme Court of the United States to be the head of an era of the Court. These lists are sorted chronologically by Chief Justice and include most major cases decided by the Court. * Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) * Marshall Court (February 4, 1801 – July 6, 1835) * Taney Court (March 28, 1836 – October 12, 1864) * Chase Court (December 15, 1864 – May 7, 1873) * Waite Court (March 4, 1874 – March 23, 1888) * Fuller Court (October 8, 1888 – July 4, 1910) * White Court (December 19, 1910 – May 19, 1921) * Taft Court (July 11, 1921 – February 3, 1930) * Hughes Court (February 24, 1930 – June 30 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases, Volume 490
This is a list of all the United States Supreme Court cases from volume 490 of the ''United States Reports The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, orders, case tables (list of every case decided), in alphabetical order both by the name of the petitioner ...'': External links {{SCOTUSCases, 490 1989 in United States case law ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Antonin Scalia
Antonin Gregory Scalia (; March 11, 1936 – February 13, 2016) was an American jurist who served as an associate justice of the Supreme Court of the United States from 1986 until his death in 2016. He was described as the intellectual anchor for the originalist and textualist position in the U.S. Supreme Court's conservative wing. For catalyzing an originalist and textualist movement in American law, he has been described as one of the most influential jurists of the twentieth century, and one of the most important justices in the history of the Supreme Court. Scalia was posthumously awarded the Presidential Medal of Freedom in 2018 by President Donald Trump, and the Antonin Scalia Law School at George Mason University was named in his honor. Scalia was born in Trenton, New Jersey. A devout Catholic, he attended Xavier High School before receiving his undergraduate degree from Georgetown University. Scalia went on to graduate from Harvard Law School and spent six ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Congress
The United States Congress is the legislature of the federal government of the United States. It is bicameral, composed of a lower body, the House of Representatives, and an upper body, the Senate. It meets in the U.S. Capitol in Washington, D.C. Senators and representatives are chosen through direct election, though vacancies in the Senate may be filled by a governor's appointment. Congress has 535 voting members: 100 senators and 435 representatives. The U.S. vice president has a vote in the Senate only when senators are evenly divided. The House of Representatives has six non-voting members. The sitting of a Congress is for a two-year term, at present, beginning every other January. Elections are held every even-numbered year on Election Day. The members of the House of Representatives are elected for the two-year term of a Congress. The Reapportionment Act of 1929 establishes that there be 435 representatives and the Uniform Congressional Redistricting Act requires ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
