This Note analyzes the majority decision and dissenting opinion in Hernandez, which have far-reaching implications for charitable organizations, taxpayers, and the government. Traditional tax deductions for charitable organizations may be in danger and these organizations may suffer economic difficulty?
Phipps, David M.
"A Line Drawn By Unsteady Hands: Section 170, Charitable Contributions, And Return Benefits in Hernandez v. C.I.R.,"
Akron Law Review: Vol. 23
, Article 12.
Available at: http://ideaexchange.uakron.edu/akronlawreview/vol23/iss3/12