PER CURIAM.
We are to review a ruling of the District of Columbia Tax Court that the Sport Fishing Institute, a District of Columbia corporation that has no capital stock and pays no dividends, is within the meaning of a statute exempting from taxation "* * * scientific institutions incorporated under the laws of the United States or of the District of Columbia and not conducted for private gain." D.C.Code 1951, § 47-1208.
The Tax Court found that the...
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