
    Jeffrey Harold NEHER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 86-1275.
    United States Court of Appeals, Sixth Circuit.
    Aug. 18, 1989.
    Eric M. Lieberman, Leonard B. Boudin, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, Michael J. Graetz, argued, New Haven Conn., for petitioner-appellant.
    Fred T. Goldberg, Chief Counsel, Jean Owens, I.R.S., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept, of Justice, Washington, D.C., Robert S. Pom-erance, David M. Moore, argued, Gary R. Allen, William S. Rose, Jr., for respondent-appellee.
    Lee Boothby, Berrien Springs, Mich., for Americans United Separation Church, ami-cus curiae.
    Before JONES, WELLFORD and BOGGS, Circuit Judges.
   On June 5, 1989, the Supreme Court rendered its decision in Hernandez v. Commissioner, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766 (1989). In light of Hernandez, we accordingly grant the Respondent’s petition for rehearing, deny the Petitioner’s motion for remand, vacate our pri- or decision in Neher v. Commissioner, 852 F.2d 848 (6th Cir.1988), and affirm the Tax Court’s decision denying Neher’s federal tax deductions.  