CTA Case No. 1175 (Decision)

GU U c�� p J< � ' -v u - o. 7 X� - � ~ � - - ~ � � ~- - ~~- - - � � � � X CI I0 1i n ei ft - on n l fo t p ym nt fh n in the um f , i m z n c mpu s 01 ----- - ..�--~-- 19,-93 .12 4.984,53 -------- ----- 4,9 .6 T t 1 -----------9--9-in------------------ � f neh titi it ld T f r t 1 f eetr e pl nts, n in u an in exm n, ot in t e p ovine of p an � fr ne fo t � op i f n 1 e ie in Gu u n 3, 1927, y vi ue f y a chi t X f1 f f t f rs y of op t n n f maini 1 ye s. T -f e f h p r on of n 1 et e P n in X n 218

C I� O c � � 75 �� n v 1� � ich p ti n- i qui t o p Xf t ro rnin s f it op r tio n h r f r. It pr vi i n f ction ~:9 of � v n r qu rin ff n t ir c ip 5. , or sue t x... spe fi io t hich v r igh � unl ion t elu th it on the ta it gros arnin s. 1 vin i sh u not av p ~ f its earnin u nly rt , 1~ � n p v e n it r. n s , petiti n r fil d cl im f r r fun � f nt. P n ... nt ee with p t r t~ t tr ll. b only f t fu e n its f anchis '� t rf ,e u f 1 �714. in 1957 n - 79.3 in 19 9, tot f 16, 93. 7. u - s efici n y fr nc i nd qu nt y, spon e re nt 9 tax s in um of ~4 ,879.42, ch wa uc t 1,~1 � 2. n r ~n thot ti- ti n r i for e f nch e x of of i s r s rning an no x pr scri in i f nchises. ~1,516. 2 inel s t e:u f 16,593. 7 c pr v ously fun e t p ti- tion r in 1957 n 9 � he 1 sue y p titi n r cl imof he respon- unt f 16,539. 7 r - ount 11 ly on us y 219

�7 -3- co n - f fun t un e un su 0 n 1e ion unt 79. u r .. t �f ti n � - 0 e ~. c� i n c th cou:r i c.r. � c ie h vin. n f le u v upr c ff 0 ul 1 � � � -l 4 1, u t t m co\ ~c ng f 16, 93. 7 . c s i , ;.; oul . il i r �� �� un n f cu vo v n im Y t�XP f In n l � �t e Int rnal --------- f Inte v cn ur � ii n t tu Co t f y f n n rn 1 v nu X i lin 220

c. CI 10- - � 175 T. �C r;~ - - 4 . it i - t compell rclaimo rul h b n st tt if n CO':' un o v c un (Int cou s n .. to cav r th s e . J'""' ~tat of J vito o v. Col � of t . ev. , ov. 19 � ) r us ly r fun e t the t .. p y r, y m ka a f~ciency ass so nt to r c v ly fund , ii e t - � tut of l on n yt i� (t rc c nt, nc . v. Co is~ on , C. T�� - ll78, 96 , cit"n y � ill � � t y 9 TC 95; Ca 1 ~. � T.-\0 1 3 T 909; ot en v. 8lectric t r t- t � � 96; n a yl n \.h 1 l, 9 , 5 � In thi c � p it� h i th is<! f er!p on f th r i v t s s n eoll.et t s m f l , 3. 7 n � t ' een iv s m�j e nnec s cn ue, it i el 1 - pply t p v si n of f th v t h in pl n iff equ r nq 1 t y fr tax of q ss e rning , in- s e d of s r se , s fr;mc u c u an f 0 1 tion f i s c n- cts. i qu sti on 'n r- ve c n id e n pas css n P n y h' c u hich i wa s l .ha t � c nst pr ti n a n n c n of ny 1 m th f an- () 1 1 f e n c h s 0 pl c i on 22

. � 117 -. c i s 1 r � th r:l t t th in . t1� ion r .. �. .. in 1 rri eei o t m h affi � � �t ut r n un ��

/ - o. 75 -- c� .n 1 , 9 I 223