LINDLEY, District Judge.
The question raised by these two appeals is whether judgments awarding to appellee a refund of income and capital stock taxes assessed for the years 1929, 1930, 1931, and 1932 should be reversed. The District Court held appellee, incorporated and operated for charitable purposes, exempt from tax.
Appellee is a corporation organized for nonpecuniary purposes under the statutes of Illinois. The application for its charter recited that...
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