District of Columbia v. National Wildlife Federation

FAHY, Circuit Judge,

The District of Columbia petitions us to overturn a decision of the Tax Court of the District of Columbia which ad judged'erroneous an assessment on the personal property of the National Wildlife Federation for the fiscal year July 1, 1952, to June 30, 1953, and determined that the Federation is entitled to a refund of the tax paid.

The Tax Court, finding the Federation to be a scientific institution incorporated under the laws of the District of Columbia and not con uc e or private gain, held its personal property m question exempt under the provisions of § 47-1208,…