McLaughlin v. Commissioner
United States Tax Court
Held, petitioners' payments of tuition to an educational organization within sec. 170(c)(2)(B) are not deductible as charitable contributions. Harold DeJong, 36 T.C. 896 (1961), affd. 309 F. 2d 373 (C.A. 9, 1962), followed.
1Opinion of the Court
opinion
Irwin, Judge:
Respondent assessed a deficiency in petitioners’ income tax for the 1964 in the amount of $511.65. Since petitioners did not raise any issue as to respondent’s disallowance of a casualty loss in their petition and expressly conceded it at the trial, the only issue presented is whether their payments in 1964 of $1,526 to the Sisters of Divine Providence as tuition payments for their five children qualifies as a deductible charitable contribution.
The parties stipulated all the facts and an exhibit which are incorporated herein by this reference.
Petitioners, James A.…
2Cases cited3 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Channing v. United StatesDistrict Court, D. Massachusetts · 1933
3Cited by24 opinions
- Seed v. CommissionerUnited States Tax Court · 1971
- Sutton v. CommissionerUnited States Tax Court · 1971
- Fausner v. CommissionerUnited States Tax Court · 1971
- Murphy v. CommissionerUnited States Tax Court · 1970
- Grinslade v. CommissionerUnited States Tax Court · 1973
19 more not listed; retrieve them via the Exa API.