125 T.C. No. 14
UNITED STATES TAX COURT
MICHAEL AND MARLA SKLAR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 395-01. Filed December 21, 2005.
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, further, Ps are not liable for the accuracy-
related penalty under sec. 6662, I.R.C.
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