- 18 -
Commissioner, 468 F.2d 778, 780-781 (2d Cir. 1972), affg T.C.
Memo. 1971-290; DeJong v. Commissioner, 309 F.2d 373, 377-378
(9th Cir. 1962), affg. 36 T.C. 896 (1961); Fausner v.
Commissioner, 55 T.C. 620 (1971); McLaughlin v. Commissioner, 51
T.C. 233 (1968), affd. per curiam without published opinion 23
AFTR 2d 69-1763, 69-2 USTC par. 9467 (1st Cir. 1969); Bass v.
Commissioner, T.C. Memo. 1983-536; Ehrhart v. Commissioner, T.C.
Memo. 1981-567; Ryan v. Commissioner, T.C. Memo. 1969-212; Casey
v. Commissioner, T.C. Memo. 1965-282; Haak v. United States, 451
F. Supp. 1087 (W.D. Mich. 1978); see Brotman v. Commissioner,
T.C. Memo. 1977-65.
In DeJong v. Commissioner, supra, decided by the Court of
Appeals for the Ninth Circuit, the taxpayer made payments to a
religious organization which operated a school which imposed no
explicit tuition charges. Part of the payment was deductible as
a charitable contribution because the payment exceeded the amount
apparently expected to be paid by the parent to cover the
school’s estimated cost per student of operating the secular and
religious educational programs of the school. Id. at 379. That
kind of excess is not in dispute here; the only amounts in
dispute here were paid for tuition and fees. The Court of
Appeals in DeJong did not allow a charitable contribution
deduction for tuition paid for either the secular or the
religious education.
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