Case Name: Keith F. and Haru S. FULLER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1989-08-18
Citations: 880 F.2d 1216
Docket Number: No. 86-3178
Parties: Keith F. and Haru S. FULLER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before FAY and CLARK, Circuit Judges, and HENDERSON, Senior Circuit Judge.
Reporter: Federal Reporter 2d Series
Volume: 880
Pages: 1216–1216

Head Matter:
Keith F. and Haru S. FULLER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 86-3178.
United States Court of Appeals, Eleventh Circuit.
Aug. 18, 1989.
Eric M. Lieberman, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, for petitioners-appellants.
Jean Owens, Acting Chief Counsel, I.R.S., Michael L. Paup, Chief, Robert S. Pomerance, Roger M. Olsen, David M. Moore, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept, of Justice, Washington, D.C., for respondent-appellee.
Before FAY and CLARK, Circuit Judges, and HENDERSON, Senior Circuit Judge.

Opinion:
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.