Court of Appeals for the First Circuit October 3, 1972, 72-1126 (Jacob Oppewal v. Commissioner of Internal Revenue)

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).