Michael and Marla Sklar - Page 13

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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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