16

Parker v. Commissioner, 365 F.2d 792 (8th Cir. 1966), cert. denied, 385 U.S. 1026 (1967); Incorporated Trustees of the Gospel Worker Society v. United States, 510 F. Supp. 374 (D.D.C. 1981), aff'd, 672 F.2d 894 (D.C. Cir. 1981); Fides Publishers Assoc. v. United States, 263 F. Supp. 924 (N.D. Ind. 1967); Scripture Press Foundation v. United States, 285 F.2d 800 (Ct. Cl. 1961); Christian Manner International v. Commissioner, 71 T.C. 661 (1979); Rev. Rul. 73--164, 1973--1 C.B. 223; Rev. Rul. 68--26, 1968--1 C.B. 272.