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Sklar v. Commissioner

282 F.3d 610 (9th Cir. 2002)

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Sklar v. Commissioner

United States Court of Appeals for the Ninth Circuit

282 F.3d 610 (9th Cir. 2002)

Facts

Michael and Marla Sklar (plaintiffs) paid tuition for their children’s education at a private religious school. Without explanation or proof, the Sklars claimed that 45 percent of the tuition was for a secular component equivalent to the value of secular education in a public school, and that the other 55 percent was for a religious component. The Sklars claimed a charitable-contribution tax deduction under § 170 of the federal tax code for the religious component of the tuition. The commissioner of internal revenue (commissioner) (defendant) disallowed the deduction. The Sklars filed a petition challenging the disallowance, and the tax court ruled for the commissioner. The Sklars appealed again.

Rule of Law

Issue

Holding and Reasoning (Reinhardt, J.)

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