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According to a June 1992 Claims Court ruling  CST had purchased the original site in 1986 for $250,976, then had invested millions in building an underground vault on the property. But the Federal Register record says both properties were valued at only $28,000 at the time of the land swap in August 1992. There is no record of CST actually building a second vault, so though the vault they built is on the original property—now in the ownership of the federal government—CST's logo (see below) is displayed on the second property that CST received in trade from the U.S. government at a loss. It is unknown what, if anything, was in the vault when it was conveyed to the ownership of the federal government.
Just a little over a year after the trade, on 1 October 1993, the U.S. government granted tax exemption to Scientology.