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Jeffrey I. Zuckerman, for petitioners.
Louis B. Jack, Sherri Wilder, and Julie E. Vandersluis, for
respondent.
COLVIN, Judge: Respondent determined a deficiency of
$10,198 in petitioners’ Federal income tax for 1995 and an
accuracy-related penalty of $2,040 under section 6662(a).1
After concessions,2 the issues for decision are:
1. Whether petitioners may deduct as a charitable
contribution $15,000 of the $27,283 in tuition and fees they paid
in 1995 to Orthodox Jewish day schools for the secular and
religious education of their five children, including $175 they
paid to one of the schools for Mishna classes. We hold that they
may not.
2. Whether petitioners are liable for the accuracy-related
penalty for 1995 because they deducted tuition payments for their
children’s secular and religious education. We hold that they
are not.
1 Unless otherwise specified, section references are to the
Internal Revenue Code as amended, and Rule references are to the
Tax Court Rules of Practice and Procedure.
2 Respondent concedes that petitioners are not liable for
additional self-employment tax. Thus, petitioners are not
entitled to a self-employment tax deduction.
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