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

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

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Org./Source: U.S. Supreme Court
Year: 1989

This 1989 decision by the United States Supreme Court confirmed that the quid pro quo test continues to survive as grounds for disallowance of a charitable contribution.

Files for Download or Pages for Viewing

QPQ.pdf (291.0 KB)

Item type(s): Court Opinion or Legal Brief
Topic tags: Federal Tax Law
Related guides: Pledges and Donation Agreements

Last modified by Elana Richman

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Last modified Oct 18, 2010

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