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.