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U.S. Court of Appeals for the Sixth Circuit, 1989

Jeffrey Harold Neher v. Commissioner of Internal Revenue

Jeffrey Harold Neher v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Sixth Circuit · Decided August 18, 1989 · Jones, Wellford, Boggs
882 F.2d 217; 1989 U.S. App. LEXIS 12619; 1989 WL 96496 (Federal Reporter, Second Series)

Counsel

Eric M. Lieberman, Leonard B. Boudin, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, Michael J. Graetz, argued, New Haven Conn., for petitioner-appellant., Fred T. Goldberg, Chief Counsel, Jean Owens, I.R.S., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept, of Justice, Washington, D.C., Robert S. Pom-erance, David M. Moore, argued, Gary R. Allen, William S. Rose, Jr., for respondent-appellee., Lee Boothby, Berrien Springs, Mich., for Americans United Separation Church, ami-cus curiae.

Jeffrey Harold Neher v. Commissioner of Internal Revenue

Cases that cite this one

1 later published case cites this decision.

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Opinion

On June 5, 1989, the Supreme Court rendered its decision in Hernandez v. Commissioner, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766 (1989). In light of Hernandez, we accordingly grant the Respondent’s petition for rehearing, deny the Petitioner’s motion for remand, vacate our pri- or decision in Neher v. Commissioner, 852 F.2d 848 (6th Cir. 1988), and affirm the Tax Court’s decision denying Neher’s federal tax deductions.

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