CTA Case No. 2294 (Resolution)

.�..~..�....... ..,, ... .' . \ .. ~.- - .' (' ~EPUBLIC OF ,THE PHILJPPINES COURT OF TAX APPEALS . QU�EZON CITY ' 1. John & Mary Floyd � 7 59. Karl & Neila Bathke .2. Bascom L. Locket 60. John & Edna White ~ S. Wasley Morgan 61.. George J. Hickish 4. Helen C. Moore � .f 62. Stella Crosier 5. Dr. James W. Reed 63 . . Rode~ick & Jacqueline Sage 6. Abingdon Investment Club 64. Philip M. Gardener 7 � 1,yn Igli 65 . Bernard J. Westland 8 . Earl & Madelyn Cohn 66. Thomas W. Smith 9 � Jack Luechesi 67. �Thomas D. Sharples 10. Harry Winston 68. Grace G. Smith 11. Joseph & Sandra Boesso 69. Richard & Jo Anne Burich 12. Florence B. Granbard 70. Hans Wenger 13 � Aubrey R. Newlin, Jr, 71. Carl Bad Dagmar Gruetler 14. J. J. Torods #2 72. Col. & Mrs. Cary Longley 15. A~na Waldmanstetter 73. Helen L. Dietbelm 16. Lyle & �Gladys Bassin 74. Alma C. Mag~uson 17. Capt. Stephen A. Hone 75. Jackson Calvin 18. Erwin Greenwald 76. Alma D. T. Ching 19. Florence Ludwig 77. James & Dorothy Lyons 20 �. Amelia McCann 78. Ralph 0. Hempe 21. Joseph Weinberg 79. Fern Smith McAlister 22. Adopph A. Abeles 8 0. Shirley V. Spalskury 23. Lila May M. Pearson 81. Jeffri Bash 24. Basil Tysilio Johnson 82 . Maruin J. Paffenoroth 25. Herman & Hattie Orloff 83. Nicholaf & Gloria Cota 26~ Est. of Albert Alimany 84. Kelvin D. Green ' 27. Nelson A. White 85. Samuel & Cerina Perry 28. Renry N. Fireman 86. Michael & Catherine Treman 29. Joe L. Luthey 87. James F. Weatherby 30. Louis & Zaida Luthey 88. Leon & Mary Mosley 31. Lansford F. Butler 89. Ethel M. Mosley 32. Alfred Vicvagars 90. Raynond S. Ca r ey 33 . Frank B. Collins 91. A . W. Hultgren 34 . Robert P. Bckerdt 92. Arnold A. Michals I 35. Linda C. Gitletz 93. & Marilyn Cha lmers Harold 36. Robert & Blaine H~ll 94. Susanne Ryan 37. Robert &.� Shirley Lambert 95. Harold E. Dilworth 38. Robert Murphy � 96 .. Ester Lumm is , Trust for 39~ Walter V. Toben Mildred Lucille Coleman 40. Edmond & Doris Hally & Jea n Gavett 41. Dianne C. Pritchard 97. Rosemary D. Federes 42. John Dan~, Jr. 98. Henry Dupny 43. Charles V. Smith 99. Is a ac Kahn 44. Barbara & William Beck 100. Louis Federes 45. James Scott Abrams III 1 01. Wi lliam K. Fede res , 46. Edwar~ & Evelyn Ludwig 102. Marion R. Federes 103. Prescott D. Lieb~rg, Jr. 47. Creta Altman & Mary Altman . 4�. Sylvia Luftschen 1 Otr � Lyle W. Smith 49. Grace Greiffore 105. Joy Swift ~0. A~vin & Evelyn Lefkowitz 106 . Ge r a ld & Louise Lee ~1. Lmil Adelaa r 107. James & Edna Dobbie 52 . Hwr()ld Glick 1 on. Thoreas M. F iscoe; Jr. 53. Nathan Klimermap 109. Hari e C. Babicka 54. Maria Par is i 11 0 . Augu s t Trip i ' 55. t.:a~l M. Siroty 111. Jon D. Thayer ~ 6. Ga briel Winton 11 2 . Raph ael & Helen Sc humacher I . Carl M. Siroty 1 13 . Ro b e rt & Flora Sharp orvell & Belen Noremberg 114. Elizabe t h M. Mit z r�

... \ ' .. 2 115. Daniel Blewise 177. Samuel L<m, Jr. 178, Susie Wong 116. Bela Gayle Harnlin 179. Albe rt S. Chan 180 , Al~i n M. Marles 117~ Rose G. Saltzman 181. Mand c Yu Ruie, Bugen Hui e 182. Robert W. Gale 118. Stephen & Charlotte Mason 183. Will i amS. David 184. Louis Bran ca le 119. Harry C. Latufo 185. Raymond J. Vaurina, 120. Marrie Pons Helen F . Vaur.ina 186. Helen P, Vaurina 121 . �~ Jacques As sea f 187. Same Robinson, Eva K. 122. Issac Brill Rob i nson 18&. Stuart W. Thompson 123. Mary Genua .I 189. Chester Burnham 190. Harris N. Hostatter 124. Georgo & Dora Ligure 191. Thoma s Silvery, Jr. 192. David G. Borg 125. Samuel Slorin 193. Roger L. King, Mary 126. Georgia Stavrolakei E. King 194. Mar.scia W. Rosen~els 127. Cheryl Lindsay 195. Melvyn J. Poplock 196. Mrs. Louise Caso Melone 128. Irving Firger 197. Muriel Sarra 198. Louise M. Coccaro � 129. Jacob C. King � 199. Richard Lannin 130. Dorinda L. Bright 200. Catherine N. Civitella 131. Raymond Roth 201. Robe r t H. Agans, Evelyn A. Agans 132. Gladys H. Skar 202. Frank S. Siegfried 133. David W. Downey 203. Irene Duorak 204. George H. Hoffman 134. John & Ma. Ann Coque11 205. Felix A. Cmtyla 206. Pau l S. Ream 135. Cliffor & Evelyn Downey 207. Harold C. Johnson 208. Fred :I. Fornfeist 136. Hanet H. Downey ( 209. Lynwo od M. Hopple, 137. Obert E. Rye M.D .; Leia E. Hopple 210. J ames T. Mu rphy 138. Frank X. Faust 2 11 . Gilbert W. Behlinse 212. Willi Hm V. Hartge 139. A. E. Pil~ar-Kolff 21 3. Arth u r C. Cook � 214. Carl E. Schneide r -140. Johann Friedrich Elsasser 2 1 5 . A1 be r t W. F ore s,z 216. A. H. Gatward 141. Charles E. Lake 217. Walter F , Or tner 218. Jac k H. Robinson 142. Fred Zweifel 219. Alice 0 . Buckland 143. Leo 'Bauer 220. Lew is Kiright & Maria Ki.rieht 144. Carol E. Refrauer 221. He~ry L . Kosztowny 145. Celia B. Waterman 222. WillLam S. Hami ngton, 146. Benj~min Fedar Dorothy M. Harrington 2 23. Ann Pellucioni 147. � Irving & Thelma Wyler 224. Yv onne B . Hall, John 148. Jacob & Louise Gabbay C. Ha 11 � 2 2 5. Geneviave Kckorz~chi 149. Albert M. Aboody , 2 26 . Re gi ua Nagaj 227. Charle s P. Miles 150. Rose Haas & Arlene Solomon 2 28 . John R. Mullen 229 . Gil P. State, Florence 15 1 . Natha Golkin State s 152. Jacob Soffer 230. Lou is E. Seven sc n 153. Margarita Bensussan 231. Tony Christnpulos 154. Dr. B. G. Lipton 155. Lilian Green 156. Howard H. Wright 157. I.ilian Julius Podesta 158. Murray Hochhauser 159. Carol M. Breed 160. Rudy Kingsley, Muriel Kingsley 161. Gladys Darling 162. Ja~queline Jucrasch 163. Melvin A. De Verges 164. George Echer 165. Virginia Labarere 166. Anita Pozzo 167. Irene T. Smith 168. Mrs. Myrna K. Tomlimson 169.� Sally Ann Wi.lson 170. Eva ~1. Camp be 11 1 7 1 .� Harold Neithart 172. Robert W. Gale � 173. Miss Viol e t Holland 174. Mrs. Diane Isaaci 17 5. Jean A. Phillips 1 7 6. 'Arnold T. Brown, Rosalie B. Brown

232. Alan f,erre '' 285. Henry J, Ne reller, Emma E. 233. Col Cam Longley, Jr. Nerel ler Mrs. Elathia W. Longley 286. Arthur � I. Middlebrook 234. Hugh L. ~1elane 287. Car 1y 1 e P � A'a by 235. Robert A. Ponto 288. Nan H. Nonaber '2 3 6. Archie Rose Menah J. Rose 289. Est. of Sam Laird R. E. 2J7. Mrs. Genevieve Scott Bradley-Executor 238. L . Glen Toone � 290. Sophia T. Adler 239. Richard A. J ohnson & 2 91. Hartin Sade, Jr � .Maybe 11e L .~ J oh n son . I 2 92. Gerard J. Zell . 2Lc0. L ou is Viedrah 293. Harrit~t Gaper 2/.t 1 . Cord B. Pa genstecher 294. John Zec khi nati 242. . Ray S. Hunter & Mrs. 295. Hugh G. Gulton & Bande Mildred M. Hunter . B. Cu l ton 243. Harald P. Olson, June 296. Mario A. Earle & Margaret E. jlson C. Earle 244. John W. Levonshuck 297. Doris S. Frank 245. Herman Kresch 298. F. William Lugington, Jc. 246. Dorothy Andrew & Jeanne R. Luding John Andrew 299. William A. Mckenna, Jr. 247. Hannibal P. Rerrine 300. Alfred s. Meyer '248. Gertrude Lafianza, 301. Milton Sherman Johci J; Lafianza, Jr �. 3 02. Joseph Stlls:hland 249. James L. Lepis, Jr. 303. Lee L. & Agnes K. Fullr.r 2 50 . M-i 1 ton Munit z 304. Gloria J. Baler Executive 251. La Junta White c/o Reuben Brooks 252. Thomas Gilogly 305. Mamell E. Caplan 253. Stephen E. Szabo & 306. John Dai gnea u May M. Szabo 307. John M. Dauglas 254. Rose Ann Aige Mprton Eige 3 08. Bertha Prer;tler 255. John Lafianza 309. Eldo W. Ilteco 256. Germaine F. Phillips 310. Ora F. Day .,, 257. Harold G. Ruth 311. Theodore Tiemeyer 258. Nich Kolouss 312. G. A. Pl a ster 259. John N. Mitchell & Lesetta 313. Edith M. Thom 2 6 0 . J a me s W� Ha thaw a y f o r 314. Sidney Brownchweig James V. Hathaway 315. Thelma J. Deiraneg 261. Mrs. Gabriela Lehman Mr . J. T om DJvanney , E -262. Julian J. Bester 316. .Mary M. Gee & John E. Ge:e 263. Donald E. Magwich & 317. James E. Miller Dolores H. Madgwich . 318. Jon M. & Myrna K. Daley w. 264. Robert Mi~ner, J r . 319 .. Mrs. Everly M, Coleman Louneal P. Milner 32 0. Ralph L. Sacoles 265. J. Harold Monso~, Ida 321. Donald Angle Neimonson � 322. Edwin L. Dumagan 266. Dr. Noel J. Cortes 323. Edward L. Green 267. George A. Westphal 324. Hachey R . Riches 268. Anne L. Westphal 32 5. Hazel J. Bu rgess 269. Florence Cohen 32 6. Wessie G. Ramsey Robert B . 270. Edward A. Tinari 32 7. Edward ~erk R: 271. Howard Jarr 328. Virginia W. Whithey 272. Eugene H. Facheler 329. Amba Bonaire Curacao 273. Harry P. � Kunechi Trust Co., Ltd. 274. George William Hamilton,M.D. 330. Lawrence Katz 275. John Arthur Davis 331 . S t a o H � Lo ome s 276. John A. Severin 332. Jimes C. Goodwin, Doreen 2r1. Mary c. Vaughn E. Goodwln 278. Annabelle T. Madziar ~ 333. Mrs. Helen E. Oswald 279. Horace M, - Coderell 334. Hugh V. Reilly 280. George ll. Norman 335. John K. Perry 281. R{chard J. Giennon 33 6. Myles Coen, Ger.aldin Coin 282. William 0 . Wilson 337. John M. Huntington 283. Est of Alf red Winchelle,' 3 38 . Lafayette D. Gentry Mrs. Ri ta J. Winselle 339. Edward P. Solomon 284; / Albert L. Fussell, 340. Ceci.l 'W. Coburn Lucille G. Fussell

.' - -4 - 41~ Paul Cremaschi 399. Mr. Paul Bolton 42. C. G~ Darrell 400. John Rei. ck 43. Edna S. Martin 40 1. John P. Bennet t & Sandra 44. Jay P. Rolison 45. Wallace & Vera Porth 'B e n n e t t 46. Laura M. Torrano & 402. Davis & Pat~icia Brown Michael A. Terrano 4'7. Arthur Quido 403. Samuel Kopelsnn 48. Frank Mazza 404. John H. Sincla i re 49. Est. of Meyer Cressilor, 405 . Richarci B. Maroth L. J. Cressilor 406. Michael Smith 407. L~urie Greenfield 50, Mrs. Lilian Cressilor 408. Irving Miller 51. Arsene B. Cressilor 52. Theodore N. Levin 4 09. I s idore Le v ig 53. Adeline M. Tanenbaun 410. Isi dore Levig 54. Lida L. ~teinlce 411. Murray Kay & Eleanor Ka y �5~ . James & Rose Movtch 412 . Wm. E. Meales .s6. C. R. Rimmer 413. Ralph Guglielmo 414. ' Hel e n L . McCain i5 7. Sidney B. Paine 415. Sidney .Frankenberg 158. Grace Coit Bright 416. David M 3 y~inch 159. Evelyn Hamer 417. Alex In s dorf & Mrs. Metti !60. Floren~e Edith Rice 418. Emanuel Burton S61. Lyle &. Minnce Timer 562. Richard H. Sackoff & 419. Frank Ross & Hel~n Ross Mrs. Claire s. Sackof� 4 2 0. Benjamin R<>sen b a ltn Ex. E/o Pa4lina Rosenbaun ~63. Irving Fug~r 421. B e njam i ~ Rosenbaun ~64. Robert E. Shaws 365. Wilmot M. Yeths 422. Raymo n d S. Miller ~66 . Max L. Muir 423 . Mrs. Pearl Peritz 424. George Me isle r, Mrs. Bell 367. Raymond P. Gregori & Me islc.r Mrs. Dorothy M. Gregori 425 . Michae l Millman 368. Amelia Barbis 426. Louise G . Natale & Mrs. 369. Urban C. Vernaan 370 . John C. St ark, Virginia Bernice Natale ( Stark 427 . Rebert Classon 428. Je rrold Mnnne 371, Frank H. Sinderman 429. Helen Klei n 372. Theresa Sh u tts 373. Fannie Kalt 430 . Cha r l es Krans, Mrs. 374. Thadeus J. Gacek & Flor e n'=-e Krans 431 . Upton K. Gathery . Blain�~ C. Gacek 4 3 2 � R o s c .B � K<i t z 375. Aaaron Roiter 4 33 . .John So "t.mc r. 376. Ste p h�ni e De Henedictis 4 3 4. An a N. Ja nso n 377. Mrs. Mildred Triman 378. Archie Lipr l n~ David Diprin 4J5. Be rn QrJ Heller 379. James H. Biben 4 36. Es te l ln Klug 380. Harriet Binderson Sc~neider ~. 3 7. i."l.:n.� Brechet� 381. Ludwig P. Pritz, Jr. 433 . .L ev Hr.ech er 382 .. Ernest R. Pritz 439 . Walt ~ r Br ec her 383. Peter J. Pritz 384~ Connie Pritz 440. An ua Bers of~ ky 385 . Carl Alexson 441 . Jon a~ Schr ickinget 4 4 2 . N o r 5. !: Ho .-> c a 386. Madelyn Fillay & Madelin 443 . Byron Sc h ri ck inger 4~4 . Beatrice P. Weiland Fillay 445 . H~a t ric~ P. We iland 387. De. Lunard Swanson 446. Alle n Mirenbur g 388, Fay Shur du t 389. Rose Chuches 447. T. S. Wright 4 4 8 � th~ r. ;~ li c- <.1 L . P a e c 390. Antoinette Mi rs � 449. Irvl ~ & Rose Cr 0w n 391. John .J . Roth 392. Charles Bums 4 5 0 . Jc; s~ph C. P ich.) 451. ~d~a~ d Crew~ 393. Blanch Binder 4 52. Hyman \l i~ni ck 453. Florcnt Lno A . ~q;inc 394. Ruber P . Mendez 4 54. Emile J. Ashooh 395. Ha~el S. Stern 396. Edward Kreiteman 4 55. Clari c e E . Augustine 397. Hilda S. Flowers 4 5 6. BerL~a T . Be ck 457. Izrael & Lilli Be sser 398. Dr. Nicklaus Pattahos & 458. Hyman Hn bes -Mrs. Noemi Pattahos 459. Luc ille C. Burk.~tt

- 5- .60 . Iolanda Cattan eo 52 5 � Joseph & I r ving Cohen . 61. Tait & Cathe r i .ne Chen , 52 6 . Sol de Sw aan .62. Richard L. Christopherson 52 7. �Max Gitlow . 63. John L. Davie~ 528 . Henry Gree nberg . 64. Max & Mar i a De Hes 52 9. Ruben Kesten .65. Glennon T. Demp se y 53 0. Mary s. Rein . 66 . Jerry & Maria Deren 531. Stanley So bel ;67. Frank & Mari e De t omaso 532. Benjamin F. Solomon >68. Richard & Hel en Dudek 533. Minn ie Wal dman � ; 69. William R. D~nn �' 53 4 . Hary & Doris Wefl er ;70. Ella Lisa Edwinson 535. Samuel P. Schawartz �71. Michael Engber 53 6. He n r y Mi 1 1e r �72. John R. Gannon 537. Abe, Morris & Joseph �73. Harry & Alice Gildar ' Yaches �74. Harry G. Gr ig sby 53 8. Barney H. Myers �75 . -Robert & Ma r ia Hasty 539. Samuel Slorin �76 . Emily B. Henshel 540. Enid Sobel �11. William K. Herr 541. Hesler D. Stoner ~78. Jacob Hirschberg 542. Paul Teeto ~79. Ally 0. Hing 543. Gladys O'Niell Hart +80 . Douglas & Alice Holsclaw 544. Virginia Rushmore +81. Douglas & Alice Hol�claw 54 5. Wi lliam Pichardo ~8 2 . Paul F. Jeannette 546. Ronald &�Jeanne Galli +83 . Kiyoshi & Blossom Kaneshiro 547. A. C. & D.A. Kewalewski +84. E~ L. Keene 548. Wi ll iam & Janet Ryan ~~5 . Albert & Mary Alice Kel~y 549. Milton Weinstein � +86 . Minta J. Kel ly 550. Israel Mener +87. Leo & Libby� Klor 551. Nath a n Greenspan 488 . Tukno Koroiwa 552 . Joseph Kriegei 489 . Stella Ley t us 553 . Paul & Elaine Kendall 490. Charles Manchetti 554. Harriet La nder 491. Herbert & Lois McCoy 555. France s Podgorski 492. Gregory McGovern 556. Joseph & Virginia Mar~in 433. Ernest & Jos e phine Missner � 557. Edward Schoma cher 494. Nelson H. Metz 558 . John B o Lewinsky 495. Earl Meyers 559. Lawrence Schenewark 496 . William & Dorothy Murray 560. Veronica Ryan 497. Harold H. Neuman 561. E. James Ph il lips, Jr. 498. Jack & Mae P. Nielsen 562 . Willard & I v a Wa tk ins 499. William Harrion Peddletdn 5 63 . Harold She.rwin 500. H. c. &Ruth Rechtel 564. Joyce C. Dav~nport 501. A. V. Rhodes 565. Roger H. Fa.rrell 502. Rose M. Rigaud 566. Ethel Citro n 503. Fred Rosen 567. Jacob Elfe nbaum 504. Perry Ross 5 68. Myron A. Hepne r 505. Feraldine Ryan 569. Dav id G. Hughes 506. Kathleen V. Ryan 570 . J ose ~h J . Moschella 507. Geor ge Samarzich 571. Samu el Plll 508. Frank & Betty Lou Sands 5 72 . lL W. Re e d 509. George Sauve 573. Susan T. Wi nters 510. Bet ram Schwartz 57'�. Thelma Davis 511. Wendell P. Sherman 575. Jer ry E. Mayfie ld 512. Mr. & Mrs. Fred eri ck Sima 576. A1a n M. S imps o n 513. Richar d N. Simcik 577. Blaine & Marjorie 5 14 � Sh i r 1e y K . S i ro k a Rutenbac k 515~ Frederick Stang 5 78. Lt . Col. Lo uis McAdory 516 � . Rober t & Willein St~el 579. Geo ~rge :F. Henry 517. Willl am & Janet Trimble 53 0. J. Nate Hadley � 518. L~e & Marie Tucker 58 1 . Paul R. Winkel, Jr . 519. Harold Vol~ er 582. Martha & James Brothers 58 3. Robett & Marion Barton s20 . Herman & Molly Yagoda 521. Marie Yermi lo v 58lr . A r thu r S. Goldbe r g ~ ~ i . John & Grace Zark 58 5. John. A . Hermann Ir ving Cohe n 58 6 . Milton E. Kravitz '1 Seph Cohen 58 7. Vishiu & Evang e line Oak

I. 6 -_ 588. Richard A. Wagner 652. Thomas & Martha Eddins 58 9. William J. Stefanich 653. Raymonc & Janet Van 590. Duncan Dunning Walhenten 591. Kent & Martha Ressier 654. Frank & Heren Brulils 592. Olav & Estelle Go~sholt 6 5 5. Ros ~ mary M. Sutton 593. Leo Collier 6 5 6. Reboe K. Bain s 594. James H. Kinoshi~a 6 57 . Napole on Brewer Corbiu 595. Kathryn Wallace 6 58. Do n a ld L. Phillips 596. James 'Wolahan 6 5 9 .. P a u J L. Elv i ngton 597. Gary L. Wilson .I 660 � .Mat1rice & Marguy Parker 598. Daniel & Aurora Caucon 661 . Barba ra Stdle r 599. Remedios Montinola 662 . Ro d n e y & Kukhi Rydler 600. Teresita C. Velez 663 . Ernest Flan a gan & 601. Patrick R. Black Lerrnine flanagan 602. Fernando & Anamaria Iznaga 664: Edward & Alice Wallan 603. Jaime C. Laya 6 65. Ha rold & S y lina Halpert 666. J os e ph & Colette Schntz 604. Jaime C. Laya 667. Wesley & Shirley McCune 605. lluminad~ G. Valencia 668. Jane T. Minick � 606. Carmen A. Campbell 669. Lt. Col. P~ul & Evangeline 607. Jaime C. Laya Roberts � 608. Arthur & Clarita Galligan 670. Manuel & Mildred Bernardi 609. Cecil & Eva. Rose 6 7 l � Wi 1 1 i am n.. Zovic hi an 610. Harry Colburn , Jr. 672, Kenneth & Margaret Orff 611. Dart Coward 673. Ar thur T. Peterson 612. Eugene & Sandra Pettler 674. Thomas McCarthy Tr~stee 613. Abe & Helene Klein for Fl orence McCarthy 614. Victor Riches 675 . Pasquala Gi ordano 615. James Feigitani 676. George Fe rketich 616. Frank E. White 677. Anthony Ianvale 617. Lenard E. Rogers 678 . Robert F. Kluge 618. Herbert Resmick 679 . Ma r y J. Liddicoat 619. Jack Richter 68 0. Abel & Miss Beatrice &inon '620. Rees A. Stevenson 68 1. Harvey & Lois Schwartz 621. J. P.arold Brown 682 . R1'semarie Jo})nson 622 . John & Ruby Woodhead 68 3 . A n g ~i Ar s ndo 623. Ros L. Reitna~ 68 4. J an St a l t~e Mo eller 624. Kenneth S. Ellis 6 ~ 5. L i lian F ~ec her 625. Sturle y Stanton 68 6. Miss Mi l dr e d E . Pa u l 626. Howard & Flo~ence S a n de r 687. Pr c scoL t T ) lman 6~7~ Jchn L. Rand 688. Ka t he ri. n e. Cooney 628. Byron A. Mapes, Jr~ 68 9. ! r vi n g Ma y & S onia May 629. Howard J. Platte 690, Mrs. Et hyl Ros enberg 630. Arthur L. Younker 6 3 1 � ' Julia K. Moe 6 9 1 . Ma r i e Va o rbur g er 632. Eloise Kelley .6 92. Pauline McKinley � 633. Thaddeus Salmon 693. Juli us Green 634. Charles & Zenia Kitowski 694. J a cqueline Gordon 635. Morin Rivera 6 9 5. Gordon Ra ndal l .. 6 9 6. Jan i ce K. Philipp 636. Ulf Fagerland 697. Simon & Sylvia Wineyard 637. Richard & Jayne Werking 698 . Jesu s & Salu s t i ana A. 638. Helen Joyce Morgan l s asi � 639. Donald & Bertie Lesin s ki 699. Be t ty P. Walton 640. Louis & Helen Hahn 700. Ra ymon d Will o ~ n e t 641. Alan H. Bostrom 701. E l l i s G. Wer ne r 642. Mi lo Dah 1 7 02. Wi l li a m & An ne t j e B o rr r ~ 643. George & Sa ra Heron 703. Ler oy M. Han d 644. Ed g ~rd Schwaibold 7 04 . Miri c ~ Figdo r 645. � Kather i ne & El e anor 70 5. Dani e l J . Harrington 646. Do n ald & Salome Musch 70 6. M~ur in e Ca Mpbel l 647. Lawrence Leigh 7 0 7 � S a ; f o r cl Me 1 v i n ~48. Gene & Lucy Fisher 708 . Leon & Ros e Ks t z 649. Sam & Rosal i e Wolff 70 9. Ar th ur Ho rne y II 650. Carola M. Cattani 7 10. Dea n & Edich Kuh n 651. Garald & Dorthy Allen

7- 711. Marjorie Ruth Marsh 770. Charles 0. Boyle 712. Jack & lola Fuller 771. Raphael & Maria Bensussan 713. Mathew Seveney 772. WilliamS. Rudner 714. Gordon & Jimini Sioman 773. Raymon g Trier ' 715. William S . Richards 774. Sam & Dorothy Wolfson 716. Elizabeth :Pixon 775. Esther Williams 717. Harry & Bonna Ruth 776. Frederick H. Dehmel McKnight 777. Keith W. Benneth 7l8. Edwin Wa. � Cheng .' 719. George Yee 778. Eugene W. Franks 779. Willi am R. Barther 720. joseph & Elvira V~la 780. Jacqueline Ternstorm 721. Majer . Shibbeth 781. James & Emily Miletta 722. L. W. Detzer & FM Detzer 782. Oliver & Silma Hjerstedt 72 3. Russell & Nanda Stars Oran 783. Frank & Cherie Michelkamp 724. Anna Zachary 784. - Charles E. Morgan 72 5. Maria E. Lambert 785. Barbara Leight '� 72 6. Rdm Hany N. Wallin 786. Paul Mettman 72 7. L~. Col � . Clarence .W. (�~ : Pa r haw � 787. Juliu~ J. Torok & Torok, 728. J. Russell & Margaret Andrus Rowena 729. George _& Phyllis Farling 788. Marie Jo. Sullivan 730. Arthur & Ann Keller. 789. Tony & Santina Squillare 731. Herbe~t & Frances Harlley 790. Donald J. ~astonguay 732. G~rdon I. Henry � 791. Richard & Arlene Bristol 733. Kermit Jensen 734~ Eve J. Gordon 792. Edward Kolodzier � 735. Hall & Teresa Susie 793. Donna M. Lalosa .736. Rita K. De Ryke 794. Marina D. Delfin 737. Edwin S. Baumgartner, Jr. 795. Sidney Wetsin 738. John F. Wincheter 796. Virginia Anne O'Brien 739. Kenneth & Shirley Meyer 797. Samuel J. Mantel 740. ~onnie & Alicia Lusley 798. Rodolfo Stahl . 741. Clarence & Geneve Thomas 799. Richard A. Marble 800. Arthur Diecher 742. Lt. Col. Anthony Gimelli 801. Dorothy B. Fithian 743. Garrett Bar ich 744. Gladys T. Boardema~ 802. Henry & Mildren Westerheid 745. Wallace & Vera Ports 803. Frederic A. Do ppel t 746. Hugh A. iones . 804. Arnold & Theresa Erutti 747 �. Nettie Fe iham & Ver~ Porth 805 . Erick Johnson 748. Milton H. Ward 806. Albert S. Browning, Jr. 807. Harvey G. Schlichter 749. Abran M. Gay, Jr. 750. Fred & Olga Hansen 808. Ronald & Unetta Graham 751. Robert & Clara Kallan 809 . J. McGee Bamberg 810. C~pt. George W. Rainbow 752. William M! Blanchard 811. Felke Gustafson 753. Ernest King & Maribeth King 812. Freda Van Latten & Muriel 754. Cyrus & Frances Huie Ruth Prins 755. Mr. O. Thomton Ray . 813. Harry Melnick 814. Virginia A. Pereira 756. 0. Thomton Ray & Elizabeth 815. James W. Marcilli & 757. Henry A. Waher Dorothy Marcilli 758. Michael M. Kraft 816. Maj. Gen�. David &"Mrs. 759. Morgan Green Katherine Buchanan 760. Charles M. Smith 817. Jack & Letty Upper 761. James Martin & Laura Jean 818. Doris A. Marshall Schabacker 819. John W. Mehl & Frances Mel 762. Leo H. Gille 820. Charles Farwell 821. Leo & Mae Joel 763. Kenneth & Judith Botl 822. Edmond & Minnie HutchinsoJ 764. Roger Patrick 823. Lt. Col. Richard~ Mrs. 765. Thomas Bavis Virginia Heard 824. Jinnie & Marjorie Hawthro1 766. Guido & Eloise Struve 825. David Sh apero, Ex Est. of ~67. frahces B. San Miguel Bellue Shapero 768. Lincol~ Frost, Jr. '. �769. Salvatore J. Ciolino

( - 8 . .: . J26. Leon Salzman & Arin Salzman , 885. Dr. Max E. Cytryn 886. Dr. Raymond R. Colten 327. Robert & Margaret . Lathrop 887. Mr. Eve Cooper 328. Max Frieder 888. Gertrude Hanaver 889. Esther M. Kurtz 329. John & Josephine Bedmarick 890. Pauline Meltzer 891. Joseph B. Milgram 330. Louis D. Fitzgerald 892. Victor Nacasky 831. Clintonst Evelyn Howell 893. Harold H. Newman 894. Martin Simon ~32. Helen Reader � 895. Robert Hunter 896. Mariyan Telesmanich 833 . Jack Gluck 897. Burt & Bernie Glass 834. August & Amanda Krudener . 898. Joseph Sweigi 835. Herbert & Frances Hi~s~h 899. Dwight Coolse 836. Elisabeth Wilson 900. Daniel Baldecchi 837. Jane Dowed 901. Frank P. Armfield 902. Winnie M. Benscoter 838. Pau~ Wentworht 903. C. Ronald Coward 839. Mrs. Imo Ruyle Foster 904. George B. Lochart 840. Alfred H. Ford 905. John & Sigrid Walsh 841. Mary Bahmink 906. Ernest A. Winter 907. Spencer James 842. Joseph Revers, Jr. 908. Kenneth. & Joan Pitzer 843. Est. of Isadore Steinhares 909. Jan Fitzgerald 844. Jade Steinhaus 910. Frank & Ann Kops . 845. Mary Steinhaus Cust. Barry 911. Milford Z. Mattison Steinhans 912. Ceu Tex Investments, Inc. 913. Zarda Ann Luthay 846.Mary Steinhans Cust. Alan 914. Louis & Zaida Luthey Steinhaus 915. Alan J � . Fox 847. Dr. Gus Bashein 916. Roy & Bessie Green 848. Vincent Sorey 917. Julian & Esther Zabik 918. Jesse & Emma Evans � 849. Robert H. MacArthur 919. Chu Chung Lo & Sarah Lo 850. Carl & Madeline Ingling 920. John E. Schmoor 921. Florence Rosenthal 851. Philipp Petrulli 922. David S. Rosenthal 923. Maris Rosenthal : 852. Michael Campetes 924. �Paul Tector 853. Leo L. Leigh 925~ Henry & Anne Mary 854. Stanley Crain 926. William Wagner a�ss. Harry Lewis 927. Anthony Ciraolo 856. Vincent C. Hughes 928. Herbert F. Cox, Jr. 857. Richard Mason & Eleanor ' 929. May & George Farrell Mason . 93Q. John R. Sims 931. Henry R. Bisnic 858. John & Catherine , O'Leary 932. Robert 0. Andresen 859. Warre~ Van Ness 933. Florence Dougherty 860. John J. Dempsey 934. Robert E. Lepic 861. Eugene W. Gilmore, Jr. 935. Helen & Marlene Fand 936. Carl & Bernadine Carpent - 862. Jo$eph & .Lerraine tinge >',) 8 61,. - ~H .s s . Ruth A. Loh~an 937. He l en P. Gehring .i�, B.64 .::~ Ep1'p i 're. Wo l-l ~n ~i 11 ~ (Ma:ii.~il:l.an Gotheib) 938. Stan l ey G. Calder 6 �. .,;.....\'::~'<. .� � � . ... t .. 93 9 . Fre d_ A. Gould, Jr. ' I. �' J , ���.~ 940. Opal Re dd Jette . '~ 8 .6 ~- � o�h. n Sc l.a v,i . ; 941. Anne E. Lerinan �.~� ' ' .� '\ : ~ .~ .' 942. Anna Lynne Murray 8 . 66 �~-'� james�'� v. R.oy,. J r : ' 867. � Fer~~ft � D. P~olo � 943. J~mes & Jani~e Hovoska 868. Alan K. Borought 94 1; . Samuel Scheinharem . 869. Nor~aq . ~ Ros Medrech 94 5. Sallie B. Sample 946. G. Harold Yokom 870. Guy As-a'donian 947. Nath an Lot 8 71. James A. Murphy' 948 . Lentine Investment Co. 872. Richard G. Bullock 873. Esther & Irene Jacoby 874. Raphael Cavaliere 875. Jose Lieberman 876. Robert H. Ruth 877. Edward Mcilwain 878. Daniel Gol dman 879. Al b e r t & Ruth Koewing 880. Aaron Roiter 881. Mrs. Mary Wright 882. Lawrence & Florence Mitchell 883. James A. Mi llas 884. Mrs. Ernestine Scott \.

... 9 149. �stanley Smolski 1010. Kenneth W. Colford 150. Ka tb leen How . 1011. William R. Sweani.ngen. 1012. James Alder - � 1'5 1. F rank & S a r a h Web s t e r 1013. Charles N, �G ensen ~52. Hugo & Barbara Reichardt 1014. Alma Choni Ching J53. Edward & Thoaas Schults 1015. En. Ch6ng Ching 1016, En Chong Ching for J54. George & Lorra Campbell Claife S. P. Ye hl }55. Philip J. Feringa 1017. Willis F. M. Ching 1018. Sylvia L. Har t )5 6. TJU Pension Plan, Alfred 1019. Ross Carson Tepshai-Trustee I 1020. Eugene & Sarah Klein )57. TJU Profit Sharing Trust~ 1021. Dale I. Van Bushirlo Alfred Tepshai-Trustee 1022. Herbert J. Lewis ~58. Emily E. Gove 1023. Louis Gold Berg 1024. Abe Bolstin 959 . Cecil & Stephie Webb 1025. Adolph & Helen Cardin*li 960. Joe & Anneliese Somers 1026. Mary D. Poplin 961. Stephen Piterch 1027. Ernest F. Donati 1028. Donald E. Bermia 962 . Keith R. Hallister 1029. Gerald & Shirley Ann Roger~ 963 . Ann Smolski 1030. Velia Cintorrino 964 . Stanley D. Smolski 1031. Frances~ . Hirsch 1032. Leo Devel 965. Merie Gillis 1033. Jo Alene Goidl 966 . Sarah B. Dennler 1034. Synergistis Investment Clul 1035. Ada Gartenberg 967 . Rudolph H. Raw 1036 . Pauline Afronchy 1037. Wi1lliam A. Walley 968 . Joseph Senhovich 1038. Rose Levenberg 1039. Celia Green 969. Anthony & Mair Spezia 1040. Lawrenc~ A. Ulritehead 1041. Anton Aimer 970. Vincent P. Adarno 1042. John Montel 1043. George K. Mckenzie 971 . Raymond & Betty Soboleski 1044. Bernie Rutne r 972. David & Ela ine Roltz 1045. Morris Fisman 1046. Albert Ruchman 973. Waltei & Lucille Kremko 1047. Maurice G0ldsteiri 1048. Luddwig Wittman 9 74 . Bernard & Benton & John Yunis 104 9 , So 1 Savi t z 1050. Ernest W. D'Ambrose 975 . Ralph & Ellen Schirmer 1051. Hugh B. Montgomery ~ ~ 1052. Ann B. Ericksen 9 76. Charles F. Smith 1053. Hov;tard K.� Rothman 1054. Jads T. Edwards 977 � .Willis E. Willis 1055. Andrew Michyeta, Jr. 1056. Andry Mizlo 978 . Selma W. Haog 1057. George M. Osborn ~058. RichardT. Wald 979. Joseph A. Goody 1059. Ruthe S. Zubatsky 1060. Stanley Tyler 980. Louis � & Lucille Almassy 1061. Richard & Jean Christense 981. Raymond & Virginia BaneT 1062. Paolina Ce sa 982. Joan~e H. Gonelan~ 1 063 . H�at: Saltz 983 . Mary Jane Monforton 10 64. Stephen Banas 1065. John Idz i er 984. Adele Lentine 1066. Ralph Lindgren 985. James & Adele Lentine 1067. Char le s W. Chr!slip 10 68 . Josephine Koch 986. Carl M. Siroty 1069. Ernest & Henriette 987. Carl M. Siroty Andutsh 988. Philip Weiss 1070. Ten Min Club 989. Englim 1071. Margaret s. Breen 990. Ellis & Ruth Smith 991. Connie Neurante 992. Alexander _Schwartz 993. J. Stanley Cohen 994. Abriaham Marcos 995. Bert~a A. Cummings 996. Jack & Bella Stern 997. Alfred Rosenthal . 998. George & Jennette Helebrandt 999. Bent & Ruth Elizabeth King 000. Claire A. Russel 001. Anne Sades 002. Mor~is Galowitz 003~ Patricia Lee Gilson 004. Carmen Briuo irus t for Jocelyn Brino 005. Richard 6 ~eresa Kayse 00 6. ~ !. Louise Bosshaid 007. Ed Itto & Sumiko Ikenato 008. Frederick M. Ni~ech ' 009. Mari~ Cris pi

10 - .072 . Louis Cohen 1114. William A. Rainey, ~r. 1115. Robert B. Mayer l073. Vincie Congilose 1116. Denver u.s. National Bank l 074. Anthony & Foramus Crisafi of J.M. Goldstein, Guardian l075. Charles Crovo of Est. of Edward C. Goldstein, Minor L076. Viola s. Fernschild 1117. Denver u.s. National Bank l077. J. A. Fethersten, Jr. of J.M. GoLdstein, Trustees L078. Leonarda Fleming U.W. Sadye Goldstein, decea L079. Frances Frova , 1080. Rudolph Gori � 1081. Gwen Greenhans 1082. Lawrence R� .Greenhans 108 3. Mildred S. Tedesco 1084. John Quirico 108 5. Mario Salati 108 6. Marbara Schreckinger 108 7. David Schreckinger 1088. Est. of Harry Schreckinger 1089. Samuel Schreckinger 1090. :Safley Smith 1091. Elinor H. Smith 1092. Elinor Smith c/o Anne F. 1093. George B. Stewart 1094. Susan W. Stewart 1095. Thomas & Catherine Baker 1096. George F. Breen III 1097. Ralph & Virginia Picone 1098. Anna M. Pirn a k ' 1099. Louis �E. Pirnak 1100. J. M. Alexander 1101. William Hilberg 1102. Murray B. Jacobson 1103. Malvina Morris 1104. Marcella Morris 1105. Ruth Morris '- �1106. Selma Morris 1107. Ruth, Selma~ Marce~la, and Malvina Morris 1108. Sybil Glick 1,109. Davit Kwiat .1110. Vercent L. Perri 1111. Lucinda H. Kolbrook 1112. Peter Haggis 1113. George W. Holbrook Tax Service of the Phil., Inc. Petitioners, ) ) ) ) ). - versus - C. I . A. CASE NO . 2294 ) ) THE COMM.ISS IONER OF INTERNAL REVENUE) } Respondent. ) ~----------~-----------------------x I I l ~

> - 11 - RE S 0 LUT I 0 N Acting on petitioners' "Motion To Withdraw Peti- tion" dated August 11, 1978 on the ground that the tax c redit claimed in the above- entitled case has already been allowed by the Commissioner of Internal Revenue to the satisfaction of petitioners , and there being no objection on the part of res pondent, AS PRAYED FOR, the said motion to withdraw petition is hereby GRANTED . Let the petition for review be considered with- , drawn and this case deemed closed and terminatedo SO ORDERED . Quezon City, August 30 1 1978 . J � -c:?~-- CONSTANTE ~. RO QUIN Associate Judge I