Michael and Marla Sklar - Page 3

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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          A. Petitioners                                                              
               1.   Petitioners’ Family and Religion                                  
               Petitioners lived in North Hollywood, California, when they            
          filed the petition in this case.  During 1995, Michael Sklar                
          (petitioner) was a self-employed certified public accountant.               
          Petitioner Marla Sklar (Mrs. Sklar) was a teacher.  Petitioners             
          are Orthodox Jews.                                                          
               During 1995, petitioners had five children of school age.              
          We refer to them by their initials:  H.S., T.S., M.S., A.S., and            
          another T.S.  It is important to petitioners to pass to their               
          children a devotion to their Jewish faith.                                  
               2.   Schools Attended by Petitioners’ Children                         
               Petitioners have educated all of their children at Emek                
          Hebrew Academy (Emek) and Yeshiva Rav Isacsohn Torath Emeth                 
          Academy (Yeshiva Rav Isacsohn), private Orthodox Jewish day                 
          schools in the Los Angeles area that provide classes for boys and           
          girls from preschool through eighth grade.                                  
               During the 1994-95 and 1995-96 school years (the school                
          years in issue), petitioners’ children attended the schools and             
          grade levels as follows:                                                    









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