The court of appeals affirmed a decision of the tax court. The court held that neither Internal Revenue Code amendments nor their legislative history have substantively changed the rule under Hernandez v. Comm’r 490 U.S. 680 (1989) that payments to religious organizations for religious education are not deductible as charitable contributions.
Michael and Marla Sklar sent their children to Orthodox Jewish day schools in accord with their religious belief that they were obliged to provide their children Jewish educations in a Jewish environment.
