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[*5] domestically and internationally, for speaking engagements, and petitioner occasionally accompanied Mr. Hovind on these trips.

CSE also promoted its message through sales of merchandise that customers could purchase at the lectures or order through the mail. Most of CSE’s income derived from sales of merchandise, including clothing, videotapes, DVDs, CDs, bumper stickers, and mouse pads. In addition to merchandise promoting the message of creation science, CSE sold books and videotapes promoting antigovernment and tax-protester arguments. As CSE expanded its property holdings, CSE also generated income by renting its properties. ___________