Sklar v. Comm'r
United States Tax Court
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-related penalty under sec. 6662, I.R.C.
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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-related penalty under sec. 6662, I.R.C. Held: None of Ps' payments for tuition, fees, and Mishna classes in 1995 are deductible as charitable contributions. Held,…
1Opinion of the Court
COLVIN, Judge:
Respondent determined a deficiency of $10,198 in petitioners’ Federal income tax for 1995 and an accuracy-related penalty of $2,040 under section 6662(a).1
After concessions,2 the issues for decision are:(1) Whether petitioners may deduct as a charitable contribution $15,000 of the $27,283 in tuition and fees they paid in 1995 to Orthodox Jewish day schools for the secular and religious education of their five children, including $175 they paid to one of the schools for Mishna classes. We hold that they may not;(2) whether petitioners are liable for the accuracy-related penalty…
2Cases cited12 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
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sklar v. CommissionerCourt of Appeals for the Ninth Circuit · 2008
- Cvancara v. Comm'rUnited States Tax Court · 2013
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
- Michael and Marla Sklar v. CommissionerUnited States Tax Court · 2005
- Pace v. Comm'rUnited States Tax Court · 2010
3 more not listed; retrieve them via the Exa API.