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Sklar v. Commissioner

United States Court of Appeals for the Ninth Circuit

549 F.3d 1252 (2008)

Facts

Michael and Marla Sklar (plaintiffs) paid tuition for their children’s education at private religious schools. The schools taught secular as well as religious education and were tax-exempt organizations. The Sklars claimed a charitable-contribution tax deduction under § 170 of the federal tax code for the religious component of the tuition. The Internal Revenue Service (IRS) (defendant) disallowed the deduction. The Sklars filed a petition challenging the disallowance, and the United States Tax Court and the United States Court of Appeals for the Ninth Circuit affirmed. In a subsequent tax year, the Sklars again claimed a deduction, in the amount they felt that the tuition payments exceeded the value of the secular education the children received. Effectively, the Sklars claimed that their contribution through the tuition payments exceeded the value of their benefits received. The IRS again disallowed the deduction. The Sklars appealed in federal court again. The United States Tax Court again ruled in favor of the IRS, and the Sklars again appealed.

Rule of Law

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Issue

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Holding and Reasoning (Wardlaw, J.)

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A "yes" or "no" answer to the question framed in the issue section;
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The procedural disposition (e.g., reversed and remanded, affirmed, etc.).

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