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NATIONAL RIFLE ASS'N v. YOUNG

No. 8224.

134 F.2d 524 (1943)

NATIONAL RIFLE ASS'N OF AMERICA v. YOUNG et al.

United States Court of Appeals for the District of Columbia.

Decided March 8, 1943.

Attorney(s) appearing for the Case

Mr. Charles V. Imlay, of Washington, D. C., for appellant.

Mr. Vernon E. West, Principal Asst. Corporation Counsel, D. C., of Washington, D. C., with whom Mr. Richard B. Keech, Corporation Counsel, D. C., and Messrs. Charles H. Burton, Counsel, and Boynton P. Livingston, Asst. Atty., District Unemployment Compensation Board, all of Washington, D. C., were on the brief, for appellee.

Before GRONER, Chief Justice, and VINSON and EDGERTON, Associate Justices.

EDGERTON, Associate Justice.

Appellant association, a New York corporation which has its principal office in the District of Columbia, seeks refund of contributions paid under protest to the District of Columbia Unemployment Compensation Board. The principal question is whether appellant is "organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes" within the meaning of an exemption clause in the Unemployment Compensation...

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