n 28 June 1983, in Church of Scientology of Boston, et al., v. Michael J. Flynn et al., the Boston Superior Court, Commonwealth of Massachusetts, stated:

In the present case, the court finds that the defendants have made a showing that the Church of Scientology satisfies these criteria [of what is a religion]. The teachings of Scientology, as espoused in the writings of L. Ron Hubbard, involve a theory of the spiritual nature of man, and the relationship between the spiritual nature and the universe.

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Furthermore, these concerns are addressed as a comprehensive multi-faceted theology. The doctrines of Scientology, as embodied in the literature, set forth the theory of “auditing,” a process of working towards “clear,” which, in the eyes of its adherents, becomes an integral approach to life and part of the spiritual philosophy. Indeed, the practice of auditing appears to be central to the practice of Scientology, with very stringent requirements of practicing the faith imposed upon the followers. Finally, the organization of the Church has many of the trappings of recognized hierarchical religious institutions. It has a fully developed creed and code of moral conduct, it is organized world-wide and is recognized as a religious organization for tax purposes.