In 1920 the Internal Revenue Service contended that the Ouija Board was a game and that in that case, it was taxable. "It is very largely sold with the expectation that it is used merely as a means of social amusement or play." The IRS came to its jurisdiction based on the success of the board due to its availability in toy shops. But what about the dangers of unregulated psychic instruments? Parker Brothers released a statement claiming "our view is that the device is neutral and that whatever power may be expressed through it comes from the players." Spiritualists, however, disagree with the IRS and Parker Brothers. (Hunt, 6)
