Sklar v. Commissioner
United States Court of Appeals for the Ninth Circuit
282 F.3d 610 (2002)
Relevant factsFree
The Sklars (plaintiffs) paid tuition for their children's religious private-school education and claimed a deduction for 55% of that tuition as attributable to a religious component, without documentation, but the commissioner (defendant) disallowed the deduction, and the tax court ruled for the commissioner.
IssueFree
Whether, under federal tax law, a taxpayer's payment to a religious entity in return for tangible benefits is a tax-deductible charitable contribution.