Michael and Marla Sklar - Page 2




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          deficiency stated:  “Since these costs are personal tuition                 
          expenses, they are not deductible.”  In a timely filed petition,            
          petitioners contend that they are entitled to the claimed                   
          charitable contribution deductions on the grounds that the                  
          amounts in question are similar to those paid for auditing to the           
          Church of Scientology, which petitioners allege the Internal                
          Revenue Service (IRS) has allowed as charitable contributions.              
          Thus petitioners contend that respondent’s position is a                    
          violation of the Establishment Clause of the First Amendment to             
          the Constitution of the United States.                                      
          Background                                                                  
               Some of the facts have been stipulated and are so found.               
          Petitioners resided in North Hollywood, California, at the time             
          of the filing of their petition.  The following facts are not in            
          dispute.                                                                    
               On their 1994 joint Federal income tax return, which was               
          filed on November 27, 1995, petitioners claimed a deduction for             
          charitable contributions in the amount of $23,996.  Petitioners’            
          1994 return was examined by respondent, and the charitable                  
          contribution deduction was questioned.  During the examination,             
          petitioners provided copies of checks totaling $10,756 that                 
          qualified as charitable contributions, and this amount was not              
          disallowed.                                                                 







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