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9th Circuit Hears Arguments In Tax Dispute Over Tuition Deductions

By Howard Friedman

Today's New York Sun reports on last Monday's oral arguments before the U.S. 9th Circuit Court of Appeals in Sklar v. Commissioner of Internal Revenue. An Orthodox Jewish couple is claiming that they should have been permitted to deduct for tax purposes the amount by which the tuition they paid to Orthodox Jewish schools exceeded the market value of the secular component of the education their children received. They base their claim on a closing agreement that the IRS reached with the Church of Scientology in 1993 to settle disputed tax liabilities. The agreement allowed Scientologists to deduct 80% of the fees paid for religious training and services, at least through the year 1999. The Sklars argue that it is a violation of the First Amendment for the IRS to give special benefits only to Scientology. The IRS agreement with Scientolgy has been made avaialble only through publication of it by the Wall Street Journal in 1997 (full text). An audio recording audio recording of the oral argument before the 9th Circuit is available from the court's website. (See prior related posting.) [Thanks to Josh Gerstein for the lead.]

Full post as published by Religion Clause on February 08, 2008 (boomark / email).