Legal Opinion
Michael and Marla Sklar v. Commissioner
United States Tax Court
Decided December 21, 2005No. 395-01Unknown
1Opinion of the Court
125 T.C. No. 14
UNITED STATES TAX COURT MICHAEL AND MARLA SKLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 395-01. Filed December 21, 2005. Ps paid tuition and fees of $27,283 to two Jewish day schools for the religious and secular education of their five children in 1995. That amount includes $175 that Ps paid separately for an after-school Orthodox Jewish education class (Mishna) for one of their children. Ps contend that they may deduct $15,000 of those payments as a charitable contribution under sec. 170, I.R.C., and that they are not liable for the accuracy-…
2Cases cited13 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Fausner v. CommissionerUnited States Tax Court · 1971
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