Oscar Hearde and Esther Hearde v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• required disclosure of charitable donation beneficiaries to be entitled to deduction results in only incidental burden on religion
• indirect burden on religious exercise constitutional when regulation reasonable

Source: CourtListener parenthetical corpus (CC0).