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

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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.

Download/View

QPQ.pdf
(pdf, 291.0 kb)

Year: 1989

Organization/Source: U.S. Supreme Court

Topic tags: Federal Tax Law