Jacob Oppewal v. Commissioner of Internal Revenue

HAMLEY, Circuit Judge.

In their federal income tax return for 1968, Jacob and Leona G. Oppewal, of Whitinsville, Massachusetts, deducted as a charitable contribution, the sum of nine hundred dollars they had paid that year to the Whitinsville Society for Christian Instruction (Society). The Commissioner of Internal Revenue disallowed this to the extent of six hundred and forty dollars on the ground that this sum, representing the cost to the Society of educating taxpayers’ two children that year, constituted a non-deductible personal expense under section 262 of the Internal Revenue Code of…