Religious studies professor Hugh Urban and journalist Janet Reitman, amongst others, have noted that L. Ron Hubbard, the founder of the Church of Scientology, decided to market the practice as a religion for practical reasons. Harlan Ellison reported being present when the idea for creating a new religion was first discussed: "Lester del Rey then said half-jokingly, 'What you really ought to do is create a religion because it will be tax-free,' and at that point everyone in the room started chiming in with ideas for this new religion. So the idea was a Gestalt that Ron caught on to and assimilated the details. He then wrote it up as 'Dianetics: A New Science of the Mind' and sold it to John W. Campbell Jr., who published it in Astounding Science Fiction in 1950." Hubbard had a different origin story and stated that Dianetics had been researched during the years 1945-50 and it was initially presented as a science, however religious ideas were added into the book Science of Survival published in 1951. After the commercial failure of the Dianetics Foundation and disputes over the direction of the subject, Hubbard revisited the possibility of classifying his philosophical teachings as a religion. In a 1953 letter, Hubbard wrote that "the religion angle" seemed to make sense as "a matter of practical business".