- 3 -
This case was submitted fully stipulated under Rule 122.
Background
A. Petitioners
Petitioners are married and resided in Trabuco Canyon,
California, when they filed their petition in this case.
Petitioner is a minister with a bachelor of arts degree from
California Baptist College, a master of divinity degree from
Southwestern Theological Seminary, and a doctor of ministry
degree from Fuller Theological Seminary.
In December 1992, petitioners bought a residence for
$360,000. The annual fair market rental value of petitioners’
residence was $58,061 in 1993, $58,004 in 1994, and $59,479 in
1995.
B. Saddleback Valley Community Church
In 1980, petitioner founded the Saddleback Valley Community
Church (the church) in his home. Over the years the church used
many different facilities to house the congregation. The
congregation had grown to more than 18,000 individuals by 1992,
and it continued to grow thereafter.
During the years in issue, petitioner served as a duly
ordained Baptist minister of the church. He also authored books
entitled The Purpose Driven Church, The Power to Change Your
Life, and Answers to Life’s Difficult Questions, and he owned and
operated a tape and book ministry called The Encouraging Word.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011