Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue

Before us is a petition to review a decision of the Tax Court of the United States holding that the sum of $400.00 paid by petitioners to The Society For Christian Instruction, Of Ripon, California in 1958 was not deductible as a charitable contribution under § 170 of the Internal Revenue Code of 1954 (26 U.S.C. § 170). The findings of fact and opinion of the Tax Court are reported at 36 T.C. 896.

Petitioners, husband and wife, residents of Ripon, California, filed a joint income tax return for the calendar year 1958 in which a charitable deduction in the sum of $1,075.00 was claimed for…