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The Scientologist contains critiques, an ongoing analysis, interesting and informative articles on the subject of the scientology religion and philosophy of Lafayette Ron Hubbard and related subjects.

This site is operated by independent scientologists and is neither endorsed by, nor associated or affiliated with the corporate company known as the Church of Spiritual Technology or its companies & churches such as the Religious Technology Centre, Church of Scientology International or any other of its affiliates, corporations, management organisations. groups or members.


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Meade Emory

Meade EmoryMead Emory has the odd distinction of being the legal head of scientology and yet not a scientologist.

Mead Emory, JD, LLM, is an attorney, a professor of law at the University of Washington School of Law, a former Assistant to the Commissioner of the United States Internal Revenue Service (IRS), and a co-founder of the company known as the Church of Spiritual Technology (CST), which does business as the L. Ron Hubbard Library. The CST is not a church but is listed as a not for profit company subject to business rules and regulations.

Meade Emory is a Professor of Law and the Director of the graduate program in taxation at the University of Washington. He also is of counsel in the Seattle law firm of Lane Powell Spears Lubersky, where he specializes in federal taxation. He has served as Assistant to the Commissioner of the IRS for tax administration policy and as Legislation Counsel to the Joint Committee on Internal Revenue taxation of the U.S. Congress. Mr. Emory was a collaborator on the first edition of Boris Bittker's Federal Taxation of Income, Estates and Gifts and has written extensively on taxation in various law publication.

Emory served as Legislation Counsel for the U.S. Congress Joint Committee on Taxation from 1970 to 1972. He has also taught at the University of California, Davis, the University of California, Los Angeles, Georgetown University, Northwestern University and several other law schools. Professor Emory is admitted to the bar in Washington, D.C., Washington state, and Iowa. Although Emory serves on the CST board, which controls Church of Scientology (CoS) scriptures, he is not a professed Scientologist.

In 1954, Emory received his bachelor's degree from George Washington University, where he also earned his JD in 1958. In 1963, he earned his LLM in taxation from the Boston University School of Law.

Prior to becoming a congressional tax counsel in 1970, Emory was an attorney in private practice with Lane Powell Spears Lubersky, LLP, in Seattle, Washington.

On or around 1 January 1970 Meade Emory becomes Legislation Attorney for the Joint Committee on Taxation of the United States Congress, a powerful position from which he has access to the highest levels of the Internal Revenue Service (IRS) and to many ambitious attorneys working in tax-related fields. It is from here that Emory will conspire with IRS and Norton S. Karno to create a plan that will result in the ultimate takeover of Scientology by IRS. Emory's insider role in the scheme will lead to Emory's position with Donald C. Alexander as Assistant Commissioner. Below is merely an excerpt from Meade Emory's previous profile on the Westlaw site that records his tenure as Legislation Attorney for the Joint Committee on Taxation.

Around January, 1975 Emory became the assistant to IRS Commissioner Donald C. Alexander. During his tenure in this position, between 1975 and 1977, IRS documents were stolen by an IRS employee, and were passed secretly to the CoS's Guardian's Office. The Federal Bureau of Investigation (FBI) subsequently raided Scientology headquarters in 1977, leading directly to the renaming of the CoS's Guardian's Office, which was reconstituted as the Office of Special Affairs, and to the overthrow, within the CoS, of Mary Sue Hubbard.

Not long afterwards, around February, 1980, L. Ron Hubbard disappeared under mysterious circumstances, and was only apparently seen by a few close associates thereafter, which in turn has led to speculation, and litigation, about the propriety of CST's control over L. Ron Hubbard's extensive copyrights.

The L. Ron Hubbard Library claims to own all the original L. Ron Hubbard copyrights and all the new versions of work authored or co-authored by others, but sold using the name of L. Ron Hubbard. A default regarding these publications has been entered in a libel suit with a face value of $190 million.

Hubbard's copyrights were transferred to CST after the CoS was controversially granted tax exemption by the IRS in 1993. As a result of that tax exemption, CST now also holds the power and authority to seize all trademarks that are related in any way to Dianetics or Scientology. Critics contend that Emory is the principal architect of Hubbard's disputed probate and of the current Scientology empire.

In addition to teaching in the LL.M. (Taxation) program, Meade Emory also teaches Taxation in the J.D. Program. His career prior to coming to the University of Washington School of Law has been a broad mix of practice, government service and law school teaching. Prior to becoming a Seattle tax practitioner, he was Assistant to the Commissioner of Internal Revenue and Legislation Counsel, Joint Committee on Taxation, U.S. Congress. He has taught, either as a regular member of the faculty or as a visiting faculty member, at the law schools at Iowa, California (Davis), Georgetown, Northwestern, NYU, Tulane, Duke, Nebraska, UCLA and Pennsylvania. Professor Emory is admitted to the bar in the District of Columbia, Washington State, and Iowa.

His past positions include:

Joint Committee on Taxation, United States Congress, Legislation
Attorney, 1970-1972
Commissioner of IRS, Assistant, 1975-1977
Meade Emory Professor of Law

His publications include:
1999, "Auto Loan Securitization Was Financing, Not Sale--IRS Shifts Approach", with James P. Fuller, Journal of Taxation, vol 90, no 1, p 60 1981, "The Tax Exempt Status of Communitarian Religious Organizations: An Unnecessary Controversy?" with Lawrence A. Zelenak, Fordham Law Review, vol 50, p 1085-1113

Address:
Emory, Meade
Suite 4100, 1420 Fifth Ave., Seattle, WA 98101-2333
Phone: (206) 223-7000
Fax: (206) 223-7107
Telephone: 206-543-9395
Fax: 206-685-4469
Email: memory@u.washington.edu
Degrees and Qualifications:
B.A 1954, George Washington University
J.D. 1958, George Washington University
LL.M. (in Taxation) 1963, Boston University School of Law

In addition to teaching in the LL.M. (Taxation) program, Meade Emory also teaches Taxation in the J.D. Program. His career prior to coming to the University of Washington School of Law has been a broad mix of practice, government service and law school teaching. Prior to becoming a Seattle tax practitioner, he was Assistant to the Commissioner of Internal Revenue and Legislation Counsel, Joint Committee on Taxation, U.S. Congress. He has taught, either as a regular member of the faculty or as a visiting faculty member, at the law schools at Iowa, California (Davis), Georgetown, Northwestern, NYU, Tulane, Duke, Nebraska, UCLA and Pennsylvania. Professor Emory is admitted to the bar in the District of Columbia, Washington State, and Iowa.

 
Association of Professional Independent Scientologists Mary Sue Hubbard A Comparison between A Scientology Beginners Site
Find out more about Independent Scientologists A Tribute to Mary Sue Hubbard the Church and the Freezone Find out what the philosophy is all about
Association of Professional Independent Scientologists marysuehubbard.comscientologistsfreezone.com freezonescientologist.com

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