2

Id. In 1989, the United States Supreme Court affirmed that “tuition payments to parochial schools . . . have long been held not to be charitable contributions under [federal law].” Hernandez v. Commissioner, 109 S. Ct. 2136 (1989). See also Tripp v. Commissioner, 337 F.2d 432 (7th Cir. 1964); Winters v. Commissioner of Internal Revenue, 468 F.2d 778 (2nd Cir. 1972); Haak v. United States, 451 F. Supp. 1087 (W.D. Mich. 1978) (rejecting claim that taxpayers' first amendment right to the free exercise of religion was violated); Bauer v. United States, 449 F. Supp. 755 (W.D. La. 1978); Lloyd v. Commissioner, 29 T.C.M. 453 (1970); Ryan v. Commissioner, 28 T.C.M. 1120 (1969); Casey v. Commissioner, 24 T.C.M. 1558 (1965); Rev. Rul. 83--104, 1983--2 C.B. 46; Rev. Rul. 79--99, 1979--1 C.B. 108; Rev. Rul. 78--189, 1978--1 C.B. 68; Rev. Rul. 75--231, 1975--1 C.B. 1; Rev. Rul. 71--112, 1971--1 C.B. 93; Rev. Rul. 62--113, 1962--2 C.B. 10; Rev. Rul. 54--580, 1954--2 C.B. 97; IRS Private Letter Ruling 9004030.