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

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[wjhere the payment is in return for services rendered, it is irrelevant that the donor derives no economic benefit from it”
• cash payments to parochial schools, to the extent they represented tuition, made to secure enrollment of taxpayers' children as students at the schools
• “The law is well settled that tuition paid for the education of the children of a taxpayer is a family expense, not a charitable contribution to the educating institution.”

Source: CourtListener parenthetical corpus (CC0).