OPINION
FRANCIS J. W. FORD, District Judge.
This is an action to recover an alleged overpayment of federal income tax by the plaintiff corporation, on the ground that the corporation was exempt from income taxes under 26 U.S.C. § 501(c) (3).
Elise Nevins Morgan during her lifetime was the author of numerous writings of an inspirational character, religious but non-sectarian in nature. Some of this material she had printed in book form, and until...
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