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NOTES 995 Tax Lawyer, Vol. 55, No. 4 NOTE “NO, YOU STILL CAN’T DEDUCT THAT PAYMENT TO YOUR CHILD’S PRIVATE RELIGIOUS SCHOOL”: AN ANALYSIS OF THE NINTH CIRCUIT DECISION IN SKLAR V. COMMISSIONER In Sklar v. Commissioner,1 the Ninth Circuit held that, under section 170 of the Code, taxpayers may not deduct the portion of tuition payments made to private schools that represent the portion of the school day spent on religious study.2 The court held that the tuition payments were non-deductible because...