"L. Ron Hubbard, How Much Is a Religious Service
Worth, and Do Box Seats Cost Extra?": The
Deductibility of Mandatory Donations Under
Section 170 of the Internal Revenue Code, 45 Wash. & Lee L. Rev. 1575
(1988).
Available at: https://scholarlycommons.law.wlu.edu/wlulr/vol45/iss4/17