Deficiencies in income tax were determined for the years 1956, 1957, and 1958 of $450.72, $654.44, and $1,214.88, respectively. Certain adjustments are now conceded by respondent. The sole issue is whether petitioner, an assessment fire insurance organization composed of Grange members, qualifies for exemption in the years in issue under section 501(c) (8) of the 1954 Code.
FINDINGS OF FACT.
Some of the facts were stipulated. They are hereby found.
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