De Jong v. Commissioner
United States Tax Court
A portion of an amount paid to a tax-exempt institution which operated schools held not deductible as true charitable contribution where taxpayers enrolled their two children in one of the schools and where the amount disallowed was not in excess of the cost of furnishing instruction to two children. Sec. 170, I.R.C. 1954.
1Opinion of the Court
Harold DeJong and Marjorie J. DeJong, Petitioners, v. Commissioner of Internal Revenue, Respondent
De Jong v. Commissioner
Docket No. 86903
United States Tax Court
36 T.C. 896; 1961 U.S. Tax Ct. LEXIS 89;
August 29, 1961, Filed
Decision will be entered for the respondent.
A portion of an amount paid to a tax-exempt institution which operated schools held not deductible as true charitable contribution where taxpayers enrolled their two children in one of the schools and where the amount disallowed was not in excess of the cost of furnishing instruction to two children. Sec. 170, I.R.C. 1954.
William…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Channing v. United StatesDistrict Court, D. Massachusetts · 1933
- Wardwell v. CommissionerUnited States Tax Court · 1960
- De Jong v. CommissionerUnited States Tax Court · 1961