Sklar v. Commissioner

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

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Nature of the Case

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Facts

Ps are Orthodox Jews. Their children attend a private religious school. Ps sought to deduct 55% of the tuition, on the basis that this represented the proportion of the school day allocated to religious education. D disallowed the deductions that 'since these costs are personal tuition expenses, they are not deductible.' Ps contend that these costs are deductible under section 170 as payments for which they have received 'solely intangible religious benefits.' They also argue that they should receive this deduction because the IRS permits similar deductions to the Church of Scientology, and it is a violation of administrative consistency and of the Establishment Clause to deny them, as Orthodox Jews, the same deduction. P petitioned, and The Tax Court found that under De Jong v. Commissioner tuition paid for the education of a taxpayer's child is a personal expense which is non-deductible under §170. It also rejected the administrative inconsistency argument and the Establishment Clause claim and ruled inadmissible several documents supporting Ps’ contentions with respect to the Church of Scientology on the ground that Ps are not similarly situated to the members of the Church of Scientology. Ps appealed.