DISTRICT OF COLUMBIA v. SPORT FISHING INSTITUTE

No. 13908.

252 F.2d 841 (1958)

DISTRICT OF COLUMBIA, Petitioner, v. SPORT FISHING INSTITUTE, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided February 6, 1958.

Petition for Rehearing Denied March 4, 1958.


Attorney(s) appearing for the Case

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Robert E. McCally, Asst. Corp. Counsel, Washington, D. C., were on the brief, for petitioner.

Mr. Martin Martino, Washington, D. C., with whom Mr. P. Bateman Ennis, Washington, D. C., was on the brief, for respondent.

Before EDGERTON, Chief Judge, and BASTIAN and BURGER, Circuit Judges.


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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