Sidney Smith, an attorney, paid $30,000 during the year for his children to attend Jewish schools. On his tax return, Mr. Smith deducted $18,000, based on the argument that 60% of his children's instruction was religious and that payments related to that type of instruction constituted contributions to the temple for conducting its religious functions. He did not attempt to deduct the 40% of the tuition that was related to secular education. Further, Smith argued that the IRS had allowed members of the Church of Scientology to deduct the portion of fees paid to the church that were related to religious and education, and that disallowance of his deduction would constitute unequal application of the law.

prepare a letter, including proper citations to relevant authority, to Mr. Smith describeing whether the $18,000 is deductible or nondeductible.