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Hernandez v Commissioner     79

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sklar v Cir	[2008] USCA9 536	United States Court of Appeals, Ninth Circuit	United States	12 Dec 2008	WorldLII
Parker v Town of Lexington	[2008] USCA1 6	United States Court of Appeals, First Circuit	United States	31 Jan 2008	WorldLII
Faith Center Church Evangelistic Ministries v D Glover M W B	480 F3d 891	United States Court of Appeals, Ninth Circuit	United States	9 Mar 2007	WorldLII		3
Harper v Poway Unified Sch Dist	445 F3d 1166; 208 Ed Law Rep 164	United States Court of Appeals, Ninth Circuit	United States	20 Apr 2006	WorldLII		7
Hankins v S Lyght 04-0743-Cv	441 F3d 96	United States Court of Appeals, Second Circuit	United States	16 Feb 2006	WorldLII		1
Kaufman v R McCaughtry	419 F3d 678	United States Court of Appeals, Seventh Circuit	United States	19 Aug 2005	WorldLII		5
Jimmy Searles v Dechant Ks	393 F3d 1126	United States Court of Appeals, Tenth Circuit	United States	28 Dec 2004	WorldLII		1
Elvig v Calvin Presbyterian Church	375 F3d 951	United States Court of Appeals, Ninth Circuit	United States	23 Jul 2004	WorldLII		8
Gary v Manchester School District	374 F3d 15	United States Court of Appeals, First Circuit	United States	1 Jul 2004	WorldLII		3
Midrash Sephardi, Inc v Town of Surfside	366 F3d 1214	United States Court of Appeals, Eleventh Circuit	United States	21 Apr 2004	WorldLII		17
Aclu Nebraska Foundation v City of Plattsmouth	358 F3d 1020	United States Court of Appeals, Eighth Circuit	United States	6 Apr 2004	WorldLII		3
McEachin v McGuinnis We J	357 F3d 197	United States Court of Appeals, Second Circuit	United States	5 Feb 2004	WorldLII		8
Ford v McGinnis	352 F3d 582	United States Court of Appeals, Second Circuit	United States	15 Dec 2003	WorldLII		6
Civil Liberties for Urban Believers v City of Chicago	342 F3d 752	United States Court of Appeals, Seventh Circuit	United States	20 Aug 2003	WorldLII		19
Steele v R	301 F3d 401	United States Court of Appeals, Sixth Circuit	United States	14 Aug 2002	WorldLII		2
United States v Hardman	297 F3d 1116	United States Court of Appeals, Tenth Circuit	United States	5 Aug 2002	WorldLII		16
Levitan v D Ashcroft	281 F3d 1313	United States Court of Appeals, District of Columbia Circuit	United States	8 Mar 2002	WorldLII		6
Sklar v Commissioner of Internal Revenue	282 F3d 610	United States Court of Appeals, Ninth Circuit	United States	27 Feb 2002	WorldLII		2
Lac Vieux Desert Band of Lake Superior Chippewa Indians, Plaintiff-Appellant, v the Michigan Gaming Control Board; the City of Detroit; Atwater Entertainment Associates, LLC; Greektown Casino, LLC , Defendants-Appellees	276 F3d 876	United States Court of Appeals, Sixth Circuit	United States	11 Jan 2002	WorldLII		3
Littlefield v Forney Indep Sch Dist	268 F3d 275	United States Court of Appeals, Fifth Circuit	United States	17 Oct 2001	WorldLII		7
PATRICIA E GENTALA and ROBERT A GENTALA,Plaintiffs-AppellantsCross-Appellees, v THE CITY OF TUCSON,Defendant-AppelleeCross-Appellant	244 F3d 1065	United States Court of Appeals, Ninth Circuit	United States	30 Mar 2001	WorldLII		6
Altman v Bedford Cent Sch Dist	245 F3d 49	United States Court of Appeals, Second Circuit	United States	27 Mar 2001	WorldLII		18
WORLDWIDE CHURCH OF GOD, a California Corporation, Plaintiff-Counter-Defendant-Appellant, v PHILADELPHIA CHURCH OF GOD, INC , an Oklahoma Corporation, Defendant-Counter-Claimant-Appellee	227 F3d 1110	United States Court of Appeals, Ninth Circuit	United States	18 Sep 2000	WorldLII		21
Tarsney v O'Keefe	225 F3d 929	United States Court of Appeals, Eighth Circuit	United States	11 Sep 2000	WorldLII		10
United States of America, Plaintiff-Appellee, v Indianapolis Baptist Temple, Defendant-Appellant	224 F3d 627	United States Court of Appeals, Seventh Circuit	United States	14 Aug 2000	WorldLII		3
Branch Ministries and Dan Little, Pastor, Appellants v Charles O Rossotti, Commissioner, Internal Revenue Service, Appellee	211 F3d 137	United States Court of Appeals, District of Columbia Circuit	United States	12 May 2000	WorldLII		3
Children's Healthcare Is a Legal Duty, Incorporated, a Corporation Under the Laws of Iowa; Bruce Bostrom; Steven Petersen, Plaintiffs/Appellants, v Nancy-Ann Min De Parle, in Her Official Capacity As Director of Health Care Finance Administration, an Agency of the United States; Donna Shalala, in Her Official Capacity As Secretary of the United States Department of Health and Human Services, an Agency of the United States, Defendants/Appellees, First Church of Christ, Scientist, in Boston, Massachusetts, Intervenor Defendant/ Appellee American Academy of Pediatrics; the American Medical Association; the American Nurses Association; Iowa Medical Society; Minnesota Civil Liberties Union; the American Humanist Association; Americans for Religious Liberty; Council for Secular Humanism, Amici on Behalf of Appellant, Senator Edward M Kennedy, Amicus on Behalf of Appellee, Christian Legal Society; National Council of Churches of Christ in the USA; Christian Medical and Dental Society; the National Association of Evangelicals; General Council on Finance and Administration of the United Methodist Church; Presbyterian Church, (USA), Amici on Behalf of Appellee		United States Court of Appeals, Eighth Circuit	United States	1 May 2000	WorldLII
United States of America, Plaintiff-Appellee, v Estate Preservation Services, a Trust; Estate Preservation Services, Inc; Robert l Henkell, Defendants-Appellants United States of America, Plaintiff-Appellee, v Estate Preservation Services, a Trust Defendant, and William f Sefton, Defendant-Appellant	202 F3d 1093	United States Court of Appeals, Ninth Circuit	United States	25 Jan 2000	WorldLII		5
Koenick v Felton	190 F3d 259	United States Court of Appeals, Fourth Circuit	United States	20 Aug 1999	WorldLII		6
Makin v Colo Dep't of Corr	183 F3d 1205	United States Court of Appeals, Tenth Circuit	United States	12 Jul 1999	WorldLII		8
Spies v v Voinovich	173 F3d 398	United States Court of Appeals, Sixth Circuit	United States	14 Apr 1999	WorldLII		4
Adams v Commissioner of Internal Revenue	170 F3d 173; 83 AFTR2d 99-1001	United States Court of Appeals, Third Circuit	United States	4 Mar 1999	WorldLII		8
Thomas v Anchorage Equal Rights Commission	165 F3d 692; 67 Idaho 68	United States Court of Appeals, Ninth Circuit	United States - Idaho	14 Jan 1999	WorldLII		24
McNair-Bey v B Bledsoe M Jj	[1998] USCA7 1063	United States Court of Appeals, Seventh Circuit	United States	9 Dec 1998	WorldLII
Freeman v Arpaio	125 F3d 732	United States Court of Appeals, Ninth Circuit	United States	9 Sep 1997	WorldLII		14
Akbar v Gomez Kw S Bl	[1997] USCA9 2634	United States Court of Appeals, Ninth Circuit	United States	3 Sep 1997	WorldLII
Peterson	118 F3d 1351; 12 IER Cases 1773; 120 Ed Law Rep 71	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1997	WorldLII		2
City of Boerne v Flores	521 US 507; 138 L Ed 2d 624; 117 SCt 2157	United States Supreme Court	United States	25 Jun 1997	WorldLII		358
Mejia-Paiz v INS	111 F3d 720	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1997	WorldLII		26
May v Baldwin	109 F3d 557	United States Court of Appeals, Ninth Circuit	United States	19 Mar 1997	WorldLII		13
Brock v Carroll	107 F3d 241	United States Court of Appeals, Fourth Circuit	United States	19 Feb 1997	WorldLII
Stefanow v McFadden	103 F3d 1466	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1996	WorldLII		11
United States v Meyers	95 F3d 1475	United States Court of Appeals, Tenth Circuit	United States	5 Nov 1996	WorldLII		14
Goehring v T Brophy L E	94 F3d 1294; 112 Ed Law Rep 37	United States Court of Appeals, Ninth Circuit	United States	3 Sep 1996	WorldLII		19
Young Young Christians v Crystal Evangelical Free Church	89 F3d 494	United States Court of Appeals, Eighth Circuit	United States	27 Jun 1996	WorldLII		1
Young v Crystal Evangelical Free Church G	82 F3d 1407; 64 USLW 2695	United States Court of Appeals, Eighth Circuit	United States	27 Jun 1996	WorldLII		10
Miller-Bey v Schultz	[1996] USCA6 187	United States Court of Appeals, Sixth Circuit	United States	15 Feb 1996	WorldLII
Friend v Kolodzieczak	72 F3d 1386	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1995	WorldLII		7
Barghout v Bureau of Kosher Meat and Food Control	66 F3d 1337; 64 USLW 2205	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1995	WorldLII		8
Friend v Kolodzieczak	65 F3d 1514	United States Court of Appeals, Ninth Circuit	United States	19 Sep 1995	WorldLII		1
Bryant v Gomez	46 F3d 948	United States Court of Appeals, Ninth Circuit	United States	31 Jan 1995	WorldLII		43
Brown v Polk County	37 F3d 404	United States Court of Appeals, Eighth Circuit	United States	25 Nov 1994	WorldLII		2
Weissman v Congregation Shaare Emeth	38 F3d 1038	United States Court of Appeals, Eighth Circuit	United States	28 Oct 1994	WorldLII		7
Vernon v City of Los Angeles	27 F3d 1385	United States Court of Appeals, Ninth Circuit	United States	23 Jun 1994	WorldLII		42
Fleischfresser v Directors of School District	15 F3d 680; 89 Ed Law Rep 429; 28 Fed RServ3d 217; 62 USLW 2492	United States Court of Appeals, Seventh Circuit	United States	2 Feb 1994	WorldLII		22
Church of Scientology Flag Service Org Inc v City of Clearwater a E	2 F3d 1514; 62 USLW 2218	United States Court of Appeals, Eleventh Circuit	United States	30 Sep 1993	WorldLII		16
United States v Brown Univ	5 F3d 658; 62 USLW 2170	United States Court of Appeals, Third Circuit	United States	17 Sep 1993	WorldLII		20
Guy Demarco v Holy Cross High School	4 F3d 166; 85 Ed Law Rep 674; 62 USLW 2158; 62 Empl Prac Dec P 42,535; 62 Fair Empl Prac Cas 1153	United States Court of Appeals, Second Circuit	United States	1 Sep 1993	WorldLII		19
Kreisner v City of San Diego	1 F3d 775	United States Court of Appeals, Ninth Circuit	United States	2 Aug 1993	WorldLII		19
Church of the Lukumi Babalu Aye, Inc v City of Hialeah	508 US 520; 124 L Ed 2d 472; 113 SCt 2217	United States Supreme Court	United States	11 Jun 1993	WorldLII		128
Kreisner v City of San Diego	988 F2d 883; 61 USLW 2557	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1993	WorldLII		5
Morganbesser a-C-D-E v United States	984 F2d 560; 61 USLW 2460; 71 AFTR2d 93-825	United States Court of Appeals, Second Circuit	United States	19 Jan 1993	WorldLII		3
United States v Church of Scientology Western	973 F2d 715; 70 AFTR2d 92-5574	United States Court of Appeals, Ninth Circuit	United States	19 Aug 1992	WorldLII		2
Smith v Brady	972 F2d 1095; 61 USLW 2139; 70 AFTR2d 92-5565; 117 ALRFed 653	United States Court of Appeals, Ninth Circuit	United States	17 Aug 1992	WorldLII		12
Willhauck v Halpin	953 F2d 689	United States Court of Appeals, First Circuit	United States	29 Jan 1992	WorldLII		32
Powell v United States	945 F2d 374; 60 USLW 2311; 68 AFTR2d 91-5831	United States Court of Appeals, Eleventh Circuit	United States	22 Oct 1991	WorldLII		3
Munn v Algee	924 F2d 568; 32 Fed REvid Serv 439	United States Court of Appeals, Fifth Circuit	United States	28 Feb 1991	WorldLII		23
Roberts v Madigan	921 F2d 1047; 64 Ed Law Rep 1038; 19 Fed RServ3d 530; 59 USLW 2415	United States Court of Appeals, Tenth Circuit	United States	17 Dec 1990	WorldLII		24
Wilson v National Labor Relations Board	920 F2d 1282; 117 Lab Cas 10,433; 59 USLW 2365; 55 Empl Prac Dec P 40,411; 54 Fair Empl Prac Cas 777	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1990	WorldLII		10
Salvation Army v Department of Community Affairs	919 F2d 183	United States Court of Appeals, Third Circuit	United States	5 Nov 1990	WorldLII		19
South Ridge Baptist Church v Industrial Commission of Ohio	911 F2d 1203	United States Court of Appeals, Sixth Circuit	United States	17 Aug 1990	WorldLII		5
Employment Division v Smith	494 US 872; 108 L Ed 2; 108 L Ed 2d 876; 110 SCt 1595	United States Supreme Court	United States	4 Jun 1990	WorldLII		311
Transamerica Corporation v United States	902 F2d 1540; 65 AFTR2d 90-1074	United States Court of Appeals, Federal Circuit	United States	8 May 1990	WorldLII		2
Dole v Shenandoah Baptist Church	899 F2d 1389; 54 Fair Empl Prac Cas 501	United States Court of Appeals, Fourth Circuit	United States	5 Apr 1990	WorldLII		11
Jimmy Swaggart Ministries v Board of Equalization	493 US 378; 107 L Ed 2d 796; 110 SCt 688	United States Supreme Court	United States	17 Jan 1990	WorldLII		28
United States v A Turnbull	888 F2d 636	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1989	WorldLII		7
Neher v Commissioner of Internal Revenue	882 F2d 217	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1989	WorldLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Ministerial Exception to Title VII: The Case for a Deferential Primary Duties Test	(2008) 121 Harvard Law Review 1776	Harvard Law Review	United States	1 Jan 2008	WorldLII
Religious Freedom Restoration Act - Statutory Exemptions	(2006) 120 Harvard Law Review 341	Harvard Law Review	United States	1 Jan 2006	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Neher v Commissioner of Internal Revenue	852 F2d 848; 62 AFTR2d 88-5196	United States Court of Appeals, Sixth Circuit	United States	19 Jul 1988	WorldLII		3
Kern Tulare Water District v City of Bakersfield California	486 US 1015; 100 L Ed 2d 214; 108 SCt 1752	United States Supreme Court	United States	16 May 1988	WorldLII		25
Foley v Commissioner of Internal Revenue	844 F2d 94; 61 AFTR2d 88-1019	United States Court of Appeals, Second Circuit	United States	19 Apr 1988	WorldLII		4
Christiansen v Commissioner of Internal Revenue	843 F2d 418; 61 AFTR2d 88-934; 56 USLW 2572; 108 Lab Cas 35,044	United States Court of Appeals, Tenth Circuit	United States	24 Feb 1988	WorldLII		6
Miller v Internal Revenue Service C	829 F2d 500; 60 AFTR2d 87-5635	United States Court of Appeals, Fourth Circuit	United States	9 Nov 1987	WorldLII		5
Church of Scientology of California v Commissioner of Internal Revenue	823 F2d 1310; 60 AFTR2d 87-5386; 92 ALRFed 231	United States Court of Appeals, Ninth Circuit	United States	28 Jul 1987	WorldLII		22
Graham v Commissioner of Internal Revenue	822 F2d 844; 56 USLW 2064; 60 AFTR2d 87-5294	United States Court of Appeals, Ninth Circuit	United States	17 Jul 1987	WorldLII		27
Staples v Commissioner of Internal Revenue	821 F2d 1324; 56 USLW 2053; 60 AFTR2d 87-5180	United States Court of Appeals, Eighth Circuit	United States	1 Jul 1987	WorldLII		5
Corporation of Presiding Bishop of Church of Jesus Christ of Latter-day Saints v Amos	483 US 327; 97 L Ed 2d 273; 107 SCt 2862	United States Supreme Court	United States	24 Jun 1987	WorldLII		86
Hernandez v Commissioner of Internal Revenue	819 F2d 1212; 60 AFTR2d 87-5067	United States Court of Appeals, First Circuit	United States	1 Jun 1987	WorldLII		10
Hobbie v Unemployment Appeals Comm'n of Florida	480 US 136; 94 L Ed 2d 190; 107 SCt 1046	United States Supreme Court	United States	25 Feb 1987	WorldLII		72
United States v American Bar Endowment	477 US 105; 91 L Ed 2d 89; 106 SCt 2426	United States Supreme Court	United States	23 Jun 1986	WorldLII		34
Aguilar v Felton	473 US 402; 87 L Ed 2d 290; 105 SCt 3232	United States Supreme Court	United States	1 Jul 1985	WorldLII		56
Wallace v Jaffree	472 US 38; 86 L Ed 2d 29; 105 SCt 2479; 25 Ed Law Rep 39	United States Supreme Court	United States	4 Jun 1985	WorldLII		189
Tony and Susan Alamo Foundation v Secretary of Labor	471 US 290; 85 L Ed 2d 278; 105 SCt 1953	United States Supreme Court	United States	23 Apr 1985	WorldLII		61
Lynch v Donnelly	465 US 668; 79 L Ed 2d 604; 104 SCt 1355; 52 USLW 4317	United States Supreme Court	United States	5 Mar 1984	WorldLII		245
Bob Jones University v United States	461 US 574; 103 SCt 2017; 10 Ed Law Rep 918; 76 L Ed 2d 157	United States Supreme Court	United States	24 May 1983	WorldLII		174
Larson v Valente	456 US 228; 72 L Ed 2d 33; 102 SCt 1673; 50 USLW 4411	United States Supreme Court	United States	7 Jun 1982	WorldLII		106
United States v Lee	455 US 252; 71 L Ed 2d 127; 102 SCt 1051	United States Supreme Court	United States	23 Feb 1982	WorldLII		131
Widmar v Vincent	454 US 263; 70 L Ed 2d 440; 102 SCt 269; 1 Ed Law Rep 13	United States Supreme Court	United States	8 Dec 1981	WorldLII		298
Thomas v Review Bd of Indiana Employment Security Div	450 US 707; 67 L Ed 2d 624; 101 SCt 1425	United States Supreme Court	United States	6 Apr 1981	WorldLII		180
Winters v Commissioner of Internal Revenue	468 F2d 778; 33 ALRFed 368	United States Court of Appeals, Second Circuit	United States	27 Oct 1972	WorldLII		10
Oppewal v Commissioner of Internal Revenue	468 F2d 1000	United States Court of Appeals, First Circuit	United States	3 Oct 1972	WorldLII		6
Wisconsin v Yoder	406 US 205; 32 L Ed 15; 32 L Ed 2d 15; 92 SCt 1526	United States Supreme Court	United States	15 May 1972	WorldLII		430
Lemon v Kurtzman	403 US 602; 29 L Ed 2d 745; 91 SCt 2105	United States Supreme Court	United States	28 Jun 1971	WorldLII		465
Gillette v United States	401 US 437; 28 L Ed 2d 168; 91 SCt 828	United States Supreme Court	United States	8 Mar 1971	WorldLII		161
Walz v Tax Commission	397 US 664; 25 L Ed 2d 697; 90 SCt 1409	United States Supreme Court	United States	4 May 1970	WorldLII		243
United States v Mary Elizabeth Blue Hull Memorial Presbyterian Church	393 US 440; 21 L Ed 2d 658; 89 SCt 601	United States Supreme Court	United States	27 Jan 1969	WorldLII		62
Board of Education v Allen	392 US 236; 20 L Ed 2d 1060; 88 SCt 1923; 20 L Ed 1060	United States Supreme Court	United States	10 Jun 1968	WorldLII		145
Harold Dejong and Marjorie J Dejong,s, v Commissioner of Internal Revenue	309 F2d 373	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1962	WorldLII		24
McGowan v Maryland	366 US 420; 81 SCt 1101; 6 L Ed 2d 393	United States Supreme Court	United States	29 May 1961	WorldLII		451
United States v Allegheny County	322 US 174; 64 SCt 908; 88 L Ed 1209; 88 L Ed 2d 1209	United States Supreme Court	United States	1 May 1944	WorldLII		120
United States v Ballard	322 US 78; 88 L Ed 1148; 64 SCt 882	United States Supreme Court	United States	24 Apr 1944	WorldLII		119
492 US 933	492 US 933; 110 SCt 16	United States Supreme Court	United States	circa 1962	Westlaw		3
Will v Michigan Dep't of State Police	485 US 1005; 108 SCt 1466; 99 L Ed 2d 696	United States Supreme Court	United States	circa 1962	Westlaw		8
Singer Co v United States	449 F2d 413; 196 Ct Cl 90		United States	circa 1962	Westlaw		11
Graham v Commissioner	83 Tax Cas 575		United Kingdom				8
Church of Scientology of California v Commissioner	83 Tax Cas 381		United Kingdom	circa 1962			14
Larkin v Grendel's Den, Inc	59 US 116; 103 SCt 505; 74 L Ed 2d 297	United States Supreme Court	United States	circa 1962	Westlaw		1
DeJong v Commissioner	36 Tax Cas 896		United Kingdom	circa 1962			7