Dissent
Justice O'Connor and Justice Scalia disagreed with the majority opinion. The opinion noted that there have been no instances where the IRS has previously denied deductibility on a quid pro quo basis even though the benefit was entirely spiritual or religious. Because of the difficulty in putting a dollar value on intangible religious benefits, the Government had, up until this case, chosen to ignore the quid pro quo argument and allow these deductions.
Read more about this topic: Hernandez V. Commissioner
Famous quotes containing the word dissent:
“The rightful claim to dissent is an existential right of the individual.”
—Friedrich Dürrenmatt (1921–1990)
“May we never confuse honest dissent with disloyal subversion.”
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“Though dissenters seem to question everything in sight, they are actually bundles of dusty answers and never conceived a new question. What offends us most in the literature of dissent is the lack of hesitation and wonder.”
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