United States Ninth Circuit

Because taxpayers did not show that their "dual payment" tuition payments are deductible under section 170 of the Internal Revenue Code, or that the total payments they made for both secular and religious school education their children received exceeded the market value of other secular private school education available, the IRS did not err in disallowing their deductions. (Republished amended opinion)

Appellate Information

• Decided 02/27/2002
• Published 02/27/2002

Judges

• Before PREGERSON, REINHARDT and SILVERMAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Jeffrey I. Zuckerman,Curtis, Mallet-Prevost, Colt & Mosle, Washington, DC, for the appellants., David Zwiebel, New York, NY, for amicus curiae Agudath Israel of America, in support of the appellants.


• For Appellees:
  
• Thomas J. Sawyer, Attorney, Tax Division, Department of Justice, Washington, DC, for the appellee.