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charitable contribution deduction. Litigation relating to
petitioners’ 1994 return is discussed below at paragraph E.
3. 1995
Petitioners timely filed their 1995 Federal income tax
return on October 15, 1996. Petitioners deducted $24,421 as a
charitable contribution for 1995, including $15,000 which
petitioners attributed to the cost of their children’s religious
education at Emek and Yeshiva Rav Isacsohn during 1995. That
amount ($15,000) is 54.97 percent (referred to here as 55
percent) of the total amount of tuition and fees that petitioners
paid to Emek and Yeshiva Rav Isacsohn during 1995. Petitioners
did not file a Form 8275 or otherwise describe their payment on
their 1995 return. Respondent had petitioners’ 1994 return under
examination when petitioners filed their 1995 return.
Pursuant to petitioner’s request, Emek and Yeshiva Rav
Isacsohn issued letters to petitioner dated November 5 and
November 10, 1997, respectively, in which each school estimated
that 45 percent of the education provided to petitioners’
children was secular and 55 percent was religious.
E. Litigation Relating to Petitioners’ 1994 Return
Petitioners filed a petition with the Court challenging
respondent’s notice of deficiency for 1994. In Sklar v.
Commissioner, T.C. Memo. 2000-118 (Sklar I), this Court held that
petitioners could not deduct as charitable contributions amounts
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