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section 509(a) because they are organizations described in
section 170(b)(1)(A)(ii). In short, they are orthodox Jewish day
schools, and their students receive a complete dual curriculum in
religious and secular studies. Both schools issue academic
grades in their secular and religious education programs. During
1994, three of petitioners’ minor children attended Emek and one
minor child attended Yeshiva Rav Isacsohn.
The schools establish annually the amount of tuition for
each student, payment of which is mandatory. There are also
other mandatory payments for, inter alia, special events and
application processing. Partial scholarships are provided for
students with financial needs. Tuition payments are recorded as
such in the schools’ books, and charitable contributions to the
schools are recorded as “donations”.
In the petition, petitioners makes no allegations in
connection with the addition to tax for delinquency. In
petitioners’ response to a motion for summary judgment filed by
respondent and subsequently denied, petitioners state:
The primary reason for filing after October 16, 1995, was
lack of sufficient time to correctly prepare the return due
to high work-related volume petitioner Michael Sklar, who is
the petitioner knowledgeable in the taxable affairs of
petitioners and regularly prepares petitioners’ returns.
The reason this was not stated in the original petition is
that petitioners felt that it was a moot point as, in the
opinion of petitioners, there is no deficiency.
Petitioners presented no further evidence on this issue.
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Last modified: May 25, 2011