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OPPEWAL v. C. I. R.

No. 72-1126.

468 F.2d 1000 (1972)

Jacob OPPEWAL et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, First Circuit.

Decided October 3, 1972.

Attorney(s) appearing for the Case

Jacob Oppewal, pro se.

Harold C. Wilkenfeld, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Gary R. Allen, and Joseph M. McManus, Attys., Tax Division, Department of Justice, were on brief, for appellee.

Before COFFIN, Chief Judge, McENTEE, Circuit Judge, and HAMLEY, Senior Circuit Judge.

HAMLEY, Circuit Judge.

In their federal income tax return for 1968, Jacob and Leona G. Oppewal, of Whitinsville, Massachusetts, deducted as a charitable contribution, the sum of nine hundred dollars they had paid that year to the Whitinsville Society for Christian Instruction (Society). The Commissioner of Internal Revenue disallowed this to the extent of six hundred and forty dollars on the ground that this sum, representing the cost to the Society of educating taxpayers...

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