Fuller v. Commissioner (880 F.2d 1216, 1989)

United States Court of Appeals for the Eleventh Circuit 1989-08-18

Citations

Full opinion text

PER CURIAM: This is an appeal from a decision of the United States Tax Court (Docket No. 8467-82, Entered March 6, 1986), disallowing income tax deductions for payments by Petitioners-Appellants to the Church of Scientology. The decision of the Tax Court is affirmed on the basis of the decision in Hernandez v. Commissioner of Internal Revenue, by the Supreme Court, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766. AFFIRMED.