Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue

Before us is a petition to review a decision of the Tax Court of the United States holding that the sum of $400.00 paid by petitioners to The Society For Christian Instruction, Of Ripon, California in 1958 was not deductible as a charitable contribution under § 170 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 170 ). The findings of fact and opinion of the Tax Court are reported at 36 T.C. 896 .

Petitioners, husband and wife, residents of Ripon, California, filed a joint income tax return for the calendar year 1958 in which a charitable deduction in the sum of $1,075.00 was claimed for payment made by them to The Society For Christian Instruction, Of Ripon, California. The respondent decreased the deduction claimed by the sum of $400.00 on the ground that said amount of the claimed deduction of $1,075.00 did not constitute a charitable contribution under the above mentioned section. The Tax Court sustained the respondent’s determination.

The stipulation of facts and the additional facts found by the Tax Court are not in dispute and may be summarized as follows:

The Society For Christian Instruction, Of Ripon, California (hereinafter referred to as the Society), is a…