United States Ninth Circuit

A tax court decision affirming the IRS's disallowance of deductions plaintiffs claimed for tuition and fees paid to their children's Orthodox Jewish day schools is affirmed where: 1) plaintiffs' 1995 tuition payments were not deductible as charitable contributions under the Internal Revenue Code; and 2) a closing agreement between the IRS and Church of Scientology does not constitutionally and administratively require the IRS to allow charitable deductions for plaintiffs' tuition payments.

Appellate Information

• Argued 02/04/2008
• Decided 12/12/2008
• Published 12/12/2008

Judges

• WARDLAW, Circuit Judge:, Before:  HARRY PREGERSON and KIM McLANE WARDLAW, Circuit Judges, and RONALD B. LEIGHTON, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Jeffrey I. Zuckerman (argued), Curtis, Mallet-Prevost, Colt & Mosle, LLP, Washington, D.C., for the petitioners-appellants.


• For Appellees:
  
• Ellen Page DelSole (argued), Eileen J. O'Connor, and Kenneth L. Greene, Department of Justice, Washington, D.C., for the respondent-appellee.