Facts
The Church of Scientology, founded by L. Ron Hubbard, believe that an immortal spiritual being exists inside everyone. The Church uses the "auditing" practice to help interested people become aware of this spiritual being. The Church uses the "training" courses to help participants to become auditors. The Church charges for those services due to the belief that, any time a person receives something, that person must pay something back in return. The income generated by those services constitutes the Church's primary source of income.
The taxpayers made payments to branch churches in exchange for auditing or training services. The taxpayers tried to deduct these payments on their Federal Income Tax returns under the charitable contribution deduction.
Read more about this topic: Hernandez V. Commissioner
Famous quotes containing the word facts:
“These facts have always suggested to man the sublime creed that the world is not the product of manifold power, but of one will, of one mind; and that one mind is everywhere active, in each ray of the star, in each wavelet of the pool; and whatever opposes that will is everywhere balked and baffled, because things are made so, and not otherwise.”
—Ralph Waldo Emerson (1803–1882)
“I went to the woods because I wished to live deliberately, to front only the essential facts of life, and see if I could not learn what it had to teach, and not, when I came to die, discover that I had not lived.... I wanted to live deep and suck out all the marrow of life, to live so sturdily and Spartan-like as to put to rout all that was not life, to cut a broad swath and shave close, to drive life into a corner, and reduce it to its lowest terms.”
—Henry David Thoreau (1817–1862)
“Now what I want is facts. Teach these boys and girls nothing but facts. Facts alone are wanted in life. Plant nothing else and root out everything else. You can only form the minds of reasoning animals upon Facts: nothing else will ever be of any service to them.”
—Charles Dickens (1812–1870)