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not apply to expulsion from secular studies or to registration
for the following school year. The schools could refuse to
register a student whose tuition payments were delinquent.
If a student’s tuition payments became delinquent, e.g., if
a tuition check was not honored by the bank, both Emek and
Yeshiva Rav Isacsohn would send letters demanding payment or
threatening to bar the student from attending secular classes.
The annual income from tuition and registration fees for
both schools typically covers about 65 to 75 percent of that
school’s annual operating expenses. The rest of the annual
operating expenses are funded with grants from the Bureau of
Jewish Education, interest income, and other fundraising.
C. Petitioners’ Payments of Tuition and Fees
During 1995, petitioners paid a total of $27,283 to Emek and
Yeshiva Rav Isacsohn for tuition, registration and other
mandatory fees, and Mishna classes as follows:
Payment Emek Yeshiva Rav Isacsohn
Tuition $16,043 $8,050
Registration fees 900 400
Mishna classes 175 -0-
Other 1,215 500
Total 18,333 8,950
D. Petitioners’ Tax Returns
1. 1991
Petitioners filed an amended tax return for 1991 in December
1993, in which they deducted as a charitable contribution a
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Last modified: May 25, 2011