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SKLAR v. COMMISSIONER

Docket No. 1556-97.

79 T.C.M. 1815 (2000)

T.C. Memo. 2000-118

Michael and Marla Sklar v. Commissioner.

United States Tax Court.

Filed April 5, 2000.

Attorney(s) appearing for the Case

Michael Sklar, pro se. Mark A. Weiner, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1994 of $3,696 plus an addition to tax under section 6651(a)(1)1 of $408.20. In the notice of deficiency, respondent disallowed petitioners' claimed charitable contribution deductions of $13,240. The explanation in the notice of deficiency stated: "Since these costs are personal tuition...

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