WATERMAN, Circuit Judge.
Taxpayer brought suit in the United States District Court for the Southern District of New York to recover $1,540.38 in federal income taxes it had paid for the calendar year 1961. Taxpayer contended that it was exempt from income taxation under 26 U.S.C. § 501(c) (4), as a "civic league[s] or organization[s] not organized for profit but operated exclusively for the promotion of social welfare * * *." The case was tried to the court without...
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