Founding Church of Scientology v. United States

How later courts describe this case

• denying tax-exempt status to entity organized to archive collected writings of L. Ron Hubbard on grounds that it served the non-tax-exempt purposes of related Scientology entities
• denying refund of taxes assessed after exemption denied where founder, inter alia, received ten percent of church’s gross receipts
• upholding "imprudent" but not "fraudulent" affidavit of good faith where parties entered into mortgage in subjective good faith, even though mortgagor was insolvent at the time of execution of the mortgage
• salary unreasonable where minister received over $108,000 from the church during four-year period, as well as the use of a business automobile and the payment of benefits to the minister’s wife and children