ORR, Circuit Judge:
The trial court found that the Long Beach Junior Chamber of Commerce was a "civic or community membership association" within the meaning of section 4233(a) (3) of the Internal Revenue Code of 1954, and thus was entitled to the admissions tax exemption provided in that section. The government here challenges that finding.
As set forth in its Constitution and By-Laws, the purpose of the Long Beach Junior Chamber of Commerce is:
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