Case Name: Jeffrey Harold NEHER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1989-08-18
Citations: 882 F.2d 217
Docket Number: No. 86-1275
Parties: Jeffrey Harold NEHER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before JONES, WELLFORD and BOGGS, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 882
Pages: 217–217

Head Matter:
Jeffrey Harold NEHER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 86-1275.
United States Court of Appeals, Sixth Circuit.
Aug. 18, 1989.
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.
Before JONES, WELLFORD and BOGGS, Circuit Judges.

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.