HAYS, Circuit Judge:
This is an appeal from a judgment of the United States Tax Court disallowing a deduction of $2,064 paid by appellants taxpayers to an education fund established and maintained by the church to which they belong and used to support schools in which their four children were enrolled. Appellants claim that this payment amounted to a "contribution" under Section 170 of the Internal Revenue Code, 26 U.S.C. 170(c)(2)(B), and was therefore deductible...
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