CTA Case No. 3953 (Decision)

�~ -- . .. / REP UBLIC OF THE PHILIPPIN ES COURT OF TAX APP EAL S Ol.JEZON CITY S POU SES EMMANU EL AGU ILAR a nd ZENAIDA AGUILAR , PF:-t.i t ..i.onPv- , C.T . A. CAS E NO . 3 95 3 COMMI SS IONER OF INT ERNAL F:-.:EVENU E , ;< .... ~ �~ ��- -- ���- __ , ~ �~ DE C I S I 0 N In thi s s u i t for r~fund of the~' <~mount. o �f a ll ~g~d o v erpayment of income ta x liabilitie s due t he Government for t he calendar years 1982 a n d .l9EJ :3 , t:. h !:~ ba ==; .i..c: :i..~;:::; ur:) .i. n vo 1 vr,?d .i �;:; l,".J ~1 c:- the-> r�� or- n ot the petition ers' appea l is tim ~ barr e d . A<;:; hor- ne-~ ot.tt". hy . thr:~ c~v .i.d E~ n c:t.-=:- -~;ubm.i.ttr:~d b y pf') t :it.:\. on e r��s ~ <J. I""l cl reside n ts of Eac:olod Cit.y; th a t s om e time on April .1!'5, l9n::; a.r1d Apl'"�.i.. J. 24� , l98f.J-~ ti l !;~ �"! f.il('~d i.:hP.i.r�� joi n t .i. 1�1c: om f.:> t. <:l :< t��� F�! tt.J.I'� n ~:;; f n 1��- t h!�~ !: E\ 1 r;:- nd r:~ r� yc::-a r �~:=; .1. <78 2 and 2C2

- DECISION CTA CASE NO. 3953 2 .l 9f:3~) ~; ho~,J i. n g r� ef uncJ a blE? t.a :<E)~; in the amounts of "{~"; E :-: h � .1; E:-: h s. "A" and "A -�3 "~ CTA n :?c::.) an d P25~290.8:3 (E:-:h~; . "B" 8.~ II B �-<~:. It ~ p. CTA t���e~~ pec: t i ve J. y; that. withheld at s ource for 1 982 of pe ti tion ers; that to prove excess wit hhold i ng taxe s for 1982 a nd 198 3~ petitioners presented u n s ign e d co py of a n for the said years a ddressed to on f.-=) !':~ pt. E? tni:J E' I'"' 3, 1984 a nd September 24, .198'-1� petitioner s filed the :i. t�� c l <�'\ .i.ms of the t.o .1. 9 8 2 ( E:dls. 11 r,:� u "t- ����� .1.", I II 1..�1��� 1. \1 8.~ "H --<? ", p . 65, CTA ' rec.); that Umir al P. r�1a t:.:i.c; C h.i. F:! f, D.i.v.i.~::;inn of t h e Bur. F~at .l of through a letter date d l9BI.J� :i.n �fot�� m t.�~ d pE-?t. :.i. t i C> n e r�s th at the :i.n co m~:-? t. a :-: re turn s are s t i l l b e ing pF�oc:E:!ssec1 and <":'\ s~.; t .t r.. .i. n!J that as soon as VE'~ I'" i. f .i c: a t ion c:ornp ~ e t~:-.> d, will �for'�t h~,~.i. t h n otice by mail (E :�: h s. "G", "G -- .1. II p. 64~ CTA rec:.); a nd that no 2G3

- DECISION CTA CASE NO . 3953 ... : � h <J.V .i..nq t.JE':'Pn t a k e n b y respondent on t 1�1r:., c 1 .,::~ :i. m~:; �for�� r��r? �f I.Jnd , pE' t i t. :i. on E-~ r-�s a p pc0a. l ed to t. h is , Cuu t' t.: on ,Jul y '.".:':. At. th.i.c.:; t j \.In C tUI'""P, .i. ma y be t. h t:\ t. :i.n h :i.~:; <3. l 1. t:. h E~ t~:; C:\ t. C:~ d rn <:1 t. E! r�� :i. <':\ l <':lllf?.q<:~t..ions of p e t i t..i.o n E) I' �s in t.hP.i. r� pE? t: :i. t .i. Drl a lthouq h respond~nt offer~d no obj~ctio n to th e a dmi ss ion o f pF~ t.J. t.:i.Cll"lf:)f.. <;:; ' E~ ;.; h .i.. h :i. 1:. :.;~ � :i.. n t.E' r �p r:.,:::;E'I j p l'"f�?"';c: r�� :i. p t .i. on lJ �f t:. hl'~ r�� i l] h t lJ f p e t :i. t io n P l'��s to c l <Li. rn refund/tax credit o f the a ll eged ~'�J .i. i::.h hE' J. d :i ri vn k .i n(J f:) f�? r:: t� :i.D l "l of B<:~i rl l aw provides: ~:3 r::~ c: :? 9 ~.2 � f:\<i'. (:.:..Q.Y.~'~T.Y................PJ.... ......-.t~<::~.!L <i~.r.:.r.::SJ.1~1..f:LJ..\ ~,=~..J..z __qL�-����_,1,_l .J.q.Q..!} .1..l ..Y.____(~~..l)_~~-],..~'..f:::.:t.'i~(.:t � -� '"cJ ~:; uil �. 0 1'� pr �ucf:' (7)d.i nq ~;:; l� 1all h r,:~ rnaint;:"linf:?d in <-�:\1.1y c. l JI .\ r�� t. f C' l' .. t". h f?. r��r?.c O \/f7) r� y n �f �':In y n c:\ t . i. on,::~ J. intern a l revenue tax herea ft er alleqed to 1"\,:,\ VE) i:JE�)F'f"l ~-~ I""T"CH "l f.0D t .\ :."; J. ')' D I'" .i.. J J. efJ <�71 J. J. y a<:; :::;r:)<:;<; i:�:�r::l or�� c: ol l E~c b;~c:l ~ o ,,.. n f any p e n "\ J t y� c l <:~ im ru rl t .o h <:~vru b eru n co ll ecte d wit h out <:.1.\ �'� t 1�1o ,,... :i. Y.y , cl r � o �f i':\n y ~". u m a J. l <:�?q P el t:.n h ,:, VP l.Jr:>f?n E) :�~ c: Psf.; .i. Vl~ or�� i. r1 i':\ rl y rn .::\ n n r~ t�� h ' r-�on q �f u l J. y co ll ec ted , until a c l a :i.m for ~efu nd or c r �pcJ i t h ,:-, ~:; t:H:-:� r:" n cl u 1 y �f i lf:? cl w .i. t. h �1-. h e0 Co mm issio n e r of In ternal Rev e nue; but s u c h c; 1..1.i l. nr�� pr�(:;c:c.;)E�)fji nq rn ,:�,.y b P mai nt.a.i. n E�� d ~ wh r? t. l� l f:~ r � or� not ~; u c h ~ �.;:,:.:, p!�:�? rl a l t.y, 01.... <;:; urn l�l <�'\ '"' hE'f-:�)n p <':'.:i.r:l l'. ndf:~r�� pr-� otp~;t. o t-� du. r-E?.<-55. 2C4

- DECISION CTA CASE NO . 3953 ����� 1). ����� J r1 " '� n y c:: d s; E~ , n o ~":; u c h ~:; u .i t o t�� p r�� oc f"'"~ cl i 1�1q c,:, h .::~ 1 1 hE~ b e g t.tn ,:�,\ �f t �'! ,. .. t h F'! ex p i~~tio n of tw o yea r s f ~ om th e d a t e of P�':l. y mr�c�n t . ! :.1�f' t. r1 E~ t .�':l. ;-~ o t�� pE'! n <."- 1 t .y r�c !::J �'~ r �d 1 E~s s of a n y s up e~ve ning ca u s e that may ari se .. . .::,\ f t ~-:�' t�� p <':\ y rn F!n L : E:..r.:~~2.Y. ~U:.:I f~.f.J , _t}~2.\.'!~:'!~~-(.~r_�_ ~ t �.h ;,, t t h C-'! C o mm :\.~,;~::;in nr:-~r�� rn r.1y, ev r:> n w :i. t.hout. ~ t'-i r��:i. t:t.P n c l a im th er �e f o r, r e fund or c ~ e d.it a ny t ax, whe r�e o n f ace o f th e r e tu r n upon wh ic h p <"y mE: nt�. \�l i:'.~; m .:J d !:'~ , ~; u c: ~; p ay me} rlt ,'~PPE?<::\r- ~; C: 1 ! �:~ i:H.. 1 y t. u hi::\ Vt�? h E~E?rl f�? I' T Orl '-!CH.l S J. y p i Li. d � prov i s ion requires a c:t:i..nn m t :\ 'f i n court for rec ove r y of i n t o:-? t'� n c:\ 1 .i. 1 1 P ~.F~ 1 l ':-1 C:! J J.l F�' C tP !:l , U l'.. ~ ny s um a l l ege d to h av e tJ(:> P n .i. n <:l. n y t'-l nmqfull y c: o 1 1 e r:: t .E' ! :1 , t .h !�? t .,.,, ;-: p "'' y f.'! r� rn u ~; t �f .i. ,.... ~.:; t-. f i l c~' C:\ c l a im �f o ,... 1�~.i. t.~1.i.n d a t e of p ay me nt a nd the s uit f o r r e fund c a s e o f Gibbs vs. Collector of Internal Reve nue a nd ' Cour� t o�f Ta :-~ Appe a 1s, 10 7 F'h .i. 1. 1�� u J. E! d , t-.h i':\ -1::. ���� '' ;-: ;-: ;-: i t-. i !'; c l!�'?i:":tr� t h <:tt SE'Ct.:i.on :::.Oh of th e Na tional Int e rna l Revenu e Co de s hou 1 c1 bF�' C: !Jn ~;t.t- u F!r:l tog E't.h e r.. ~'Ji t.h Sec t..i. on 1..1. of F-i: E? publ.ic: Act No .. .l.l2~5. In -f .i.nP, a t ax pa ye r who has paid the tax, whether undn1��� pn:"Jt. F}~; t: or� n o t , a nc:l ~'-lho .i. -<;; c l a i ming i�:1 ,,.. r0 fund !Yf t h !��~ ~::; a rn r0 , ITH..I. ~;; t . c om p 1 y ~~~ :i. t. h t h 0 ~ e quj . ~ e m e nt s of both se cti o n s , that .i s , h e fll! .l ~c;, t-. f :i. J. E' <.':l. C J. ,:�,\ .i. fTl �f D t�� r��e f l .l rl d ~'-J.i. t. h t hP C clll E'c: tot' of ~'-li th :Ln 2 G3

- - DECISION CTA CASE NO. 3953 5 ''/E-)<.-.-\,,.- ~,, f ,---um t �. h ~�:' d <'~- -1-.('? n f h .i. s p ,':\ y mr:' n t of t. h F~ tax~ 2s required by s~ id Section 306 of t hr,? N a. t .i.nn a l In i.:.i'? r�� n a J fi: �,' '--if~ n '�'�F' Cod F.> , a.rl d c.�,,ppr-:~.::~1 tu the:-~ Co1 .tr t o �f �r c-.-\ ;< f.lppc'~,,,,_ l ~:; ,.,:i. th.i.n 30 d~ys from r�ecei pt of th e Co ll ec tor 's dP( : :i.<-; .i (Jn o t-� r�� u l :.i.nq deny .i.nq h .i.f,:; c 1 C.'\ .i. m f o ,.-� r��E�' �f un cl , i.-)::�; ,.--pq u .i. l'""("~d b y sa id ~k~c-1: .ion .1. .l of F~ e p t.t b l. .i. r:: A c 1:. N n � J .1. ? ~'.i � I.J~-'-�-��.t_l.f2_~~-�!Y_!:~.t::::.!l ..... .tJlQ G.~2.~. .J.�~_~;_:L.U.!::::. . . .___ti~.l_.-_:__~:~-~-~---��-���������-t..t rn.q_________,Lr,:l.............!J_f)_c;:__:i~J;L_r.l.9.. .......~t:h(::~ ~~-J.-.{l.,U!.L!...___f.:~_r,:l_ (_:;l_____________tJ..!.~:~.--..P.<:~.cL.!J.~~---����-��S:.J...f..............t~_'!q__________y__�_t:.:_~~-----------L2.. t _.t9 _ _ _ _ _ t _ _ ~:l..t>._i:.>.t,t__ ('~ ,~, ~-J . !l. __.tJ}.�! ____~_5._1_,_,, _,i_, ___ _ .f_J.t:::_____pr::s.?.~:;_~?-~~-<.=!...i-n_g tJJ_I_,~ :?. ~;_ L>s~ __ ~:_Lt.- ~:Cl:x:_-1::, f.:? r,:l___ . ..-t.-n _____-t:.-t_J!:?. _ __c~_q lJ,::.L. .9.L .._. T.?:~:::________0._PJ1.Q.~?:J. ~~ t?.~~ _f_'!:_1r:� f.-~--- t.-t1(;' __ .":?.':~ 9__________~1-t -��.tJl.<:? _________L~:!.9 :::~y_q_,J. ,.::_______ n�~.t:::.-Lq~:l_ ~L:i.-.t.-J 1 q t,.t!� _ _--'~-~::~:},_,1,___~__-t_ug _______ ______:.tJ.Jg~-----------s_l_g_r,:;_J__?.:!..9L~--- -- ---g_:L_____ __t:t_:l_~i~ c (_J. L.J c- ~ c -1:-u ,. . � . LIJ..-t.:?.____), ~_.:;_ _ ___ -- ~29....... .. t.:>._<;,~~-=_ <\1-.-.-.t.~-''-~- -- ___q _f _____ __ ~tJ:.J ~'-- P~} 3'> ,i ...1: i-.Y~~-- ..x.�~:,~q t,.t ,LC<:?IJJ _ ~;~n i:;, _______g t_____f::l.~!-~_;___tJ,._q.!J__________]Qh_____. _.?.r.~_g_ t.l: ~.~ __ !)_q (:: t r.::i:.-.t::l._P_����-���t .-.t.l<';.\t ____.r;I_~~- L<.}.Y.............9. :t ....t!.J.f.~......G.9J...J. ~~.(:.:..tur.::. i, r.1. __ , ~- ('~ U�:I .f.:~r.:.i .r:Jq ____.... !J qf::._ ::i_- _~~ i.-f..? D. -- ~_jq~~-~- - -L'.9.t.-.....f.'.):'..t.-.<:.~.~~ -~J. ...t.J::lr,-:.-'. r> E:~r � ��~_un pt _(:>t'Y. _r> qx �L (:_!<_-:1....... ..L-:i:.!:: _q _<:I.....J?. Y ______l:_tl_ ___~:~.t--.~~--t, 1-.Lt.-.q_ . ( U .S . v s. Mi c h e l ~ 2 8 2 U. S. 656, 51 S . Ct. 28 4; P. J. Kie ner & Co., Ltd. vs. D avi d ~ 9:.? P h i 1 . 911- ~'.i , !.J-9 CJ �f f .. C3<\::::. [ ~5] lfJ~1 ~?; College of Oral & Dental Surgery vs. Court of Tax Appeals , 102 Phil . 9 1 2; 54 Of f. C-J,:.-1 :c � [ :?9 ] 70 ~::. ~j .. ( lJ1 �ld !-:-? r��sc or� .i.n !J o 1.t~-~,7�� ) .i.n d i c: .,-_-,_ ted � p <:-:~t i tione t�-~:, joint in c ornE' tt:\ ~-: r -E�' 1_--_t_ .t. ,.--n f CJJ�-� 1982 was f i l e d on April 15, or�1 t'.:lp r�i J. ? IJ-, :1. 70--1-, wh :i. 1E-' t h E.' c l <.-:1 .i. rn ~::; �f o ,,.. r-e �f t.tn d with �,�-.~. 1984 a nd Septe mb e r 1 9 H I J- . on The r� ul e income i s with h e ld ~t s our ce will be d ee med to h ave tax 1i a hi. l.i.ty when the sa me f a ll s due at -!::.h E' E'n cl o �f t.hF,' It is fro m thi s latter l iab i. l ity fall s due, 2Gt1

-- - DEC I ~3 I ON CTA CASE NO . 3953 the Revenue Code s tar ts tu run wit h r es pec t -I::. C) thr�c:)uq h 1�~:i. t hh r:J l d .i.nq (Gi bb s v~;" Commissioner� o"f Int e rnal F\ evc~ n ue and CTA, L..��� .1.71.J-Of::., 15 Monte dE' Savings Ba nk vs. C o mmi ssio ner� o �f In t~~ t��� na J. R eve nue , CT(.'t CD.~; p No . : : :0 ~~ .lc;.'{J(;) Petitione r s a r e dee med p a..i.cl t�.tl t;�~ r��e f Ci I' �c-:.� \'J 5. t .hhe l ci for� : ~l a.nc:l Dc-~c : ('~ m h r:-:' r�� It�. ;:~ p p P ,:,\ ,.. :i.n (J t.~ h r:\ t jucl .i .l ::.i .r:,. l / ."1.. ~::; t �.h\ .1.�::; (:: l. 1:> ,..,, r�� I:.' E�''{ (:J ncl cl CJ I..I. h t � th ,, -1::. h ,,,, r�� r�� E' cl .i.n <�.\ �::;rn1.1.c 1�1 �'��'� s i u d i 1.: j_ ;:J 1 D.c: t~ .i. Pn rnu �:; -!:~ I..,E� .i.r; <::; t �i. t�. U t F�' 1:1 1.1~ .i.. t. h .i .n l .. ~~o y f:' <':\ r�~; ;_�, f t .f�~ r-� ,,,, c. l d .i. rn �f n r�� t�� c��f Ul "ll :l J. ~":i n ot. F~ nouqh that duly "f :i. J. t-:!d ~�~.i th the Cornmi ss .i.oner withi.n b u t j 1.I d 5. c .i. ;..:~ 1 ;,~ c t..i.. on b P .i. n ~�; t :i.. t 1.1.-I:".E-'1 :1 1.1~ .it�. h :i.n t. h te! peJ�-� .iod; ;,;~.c tiun "f' C) t��� r�ecovp r �y v~ou 1 d

-- DEC I S I ON ���� CTA CASE NO . 3953 Un of t: h(;~ 1983, petitionor�s income tax withh~lrl for D. E\lJ.E�'qE~d l y n �f ti':"t >: 1.�~ .:i. t .h h Eo J. 1J ( E:. :-: h � II E: ��-� ~~:~II ) .:;,_ncl ,:�_, t. u l.: .:�.\ 1 t. ,�;\ ;.: r::ii.I.E' nf F'.1. 7 ~ 4flb, 0() II B ���� :J.. II ) �; t.l ppn sr:->d r�� e �f Ul "l iJ <3 b l P <'1 ri"IC JU I "l -1:. o �f 11 B ��<::II) n t:.h E-~ �f <':\C: t . �I.:. he~ <�:\inCil...ln l:. uf c: ul ��� r� c~c. t.nc~ ~==;~=s t.t � ,( :~ r �c,u�f" officia l a.nd ,. .. r:~ c (�? .i. p i.:.<::; l:. h c' ~-'�' :i.. t.f ��~h u J. c:l :i.nq c: r:-� r� t .i "f :i. 1:: i":\ tE�<_; to l.:.-':1 ;< r �t:�.' l:. 1.1.1�� r) u r pr ��:�:�<::,r-:,� r, -J:�. f~l :l :.i.n I":IJU t" t. "for�� v�c~ r� :i. "f :i.c:<:'.t.iun . T u PI' "U V i:."l illCUflll:. ~ t. h.i. ~> <lli� c::�.=�,H:Iy r�� 1. d ~::>d i n Co mmo n wea l t h t1 a n age me nt. S&?Jr"y iCC,? Co r� por� at.:i.o n vs. Co rnm .iss ion e r� of CTA No . ' In ter n a l R eve nu e~ Case .. .. ...- ::r��M;":.' :�'":r'.':":.\ F 1 E? mi. n g (Ph i l i pp i n es ) In c . v~;" A c ti.ng Co rnrn iss.i.o n l? l~ o f In te n1 a l F\eve n ue !' CT() No. 3667~ J~nu a r y 20~ 1988 that t ax p ayer s hould present t ;:.\ ;-: 1'-E�~ i:t .l r �n s �for� t. hE~ ye,:~.,��s 2G6

DEC I S ION CTA CASE NO. 3953 n -�� :.i.n \fC) J. \/ C�:�d , t.hc:' c: o 1 ��� r-c-~ �:::; p o nd .i.. r1 q o ff .ic::.i.. a l E~V .i.. c:l f�? rl C: .i.. rl CJ h :i. ~::; i l'l C:. UrrlE' t".<':\ ;.; pD. ';,.. lll!:0 f'l t. �;:; .::tn (j -1:: h t=' V -:':\ 1'.. :i. CJI...l~-3 \'�i .i. t-.h hu J. cl.i .n CJ -1::. .:�.\ ;.; -l::.o the~ p E~ t. .i.. t. :.i.. un f�~ t���:::; p a..i. d r.J. rl ,��:\C c: o m p i'\ 1'1 :i. !;?d by \:4F~:.i.qht \A! :i.th t h :i ~:�; C ot .r. r��1.�.., ~��J F' <':\ I'"P fl 0 t. Ul'l .;J.\1-J i:.\ r�E~ D f i:: h�:�? ('I T UI"l i�:<�U t .\ ~j J y f.L':l..i. cl ., �f E:\C: !:�: D f t:. h!:? J.. CfH ~~; :i..f'l C: UfllF~ r t�.,., ;-: r�.-:-.: l :l.ll'' i"i (' ) Pi"~ t � :i. �1.�. i.on C:' r-.,,,. u f t l' lf~ f ,').C: t . u �f p <::~ y mc: n t C) f n ~:;; r~ J !:~i.-�\I�J.y d l"l!:l pJ,�~.:i.nJ.y l'" f 0 !lU..it'-P(:I Of'i t.h�~ LESS TA X CREDITS: i\ " T (;X I.JJ I �r HI�IEJ .D UN C!:W IF'EI'Jf:3f.YT I Ul\ l INCOME (Attach Form W- 2) b . TA X WITHHELD AT S OURCE (Att ac h Fo nn .1 7 4 3 . .1.) c. lA X CREDIT ON FOREIGN INCOME ( (~ -!.-. t ac: h r~ r::n... E, .i. g n H!:~ t:u l'" fl R~ F\pc: Pip t ) d. OTHERS (SpPc:ify ) 1: 1.:: .i.s to add that d n �? fund p <.:\ ,... tdk p ~:;; C) �f th P nat. u rP of a n E-~ ;.; E'fll p t :i. CHl , <'~ rl d 28,J

- DE C I ~3ION CTA CASE NO . 3953 h f�' i:J. J. J (J\'~ C d ( Resi n<..:;, Inc. F~ :-; p J. i C i '1:. i-':\1"1 cl c: a t: E~q !:J ,.-� :i.c i'~ 1 1 D.n CJ t.t a q r:.-'�~ � vs. Auditor Ge n e ra l , L- 1 7888, ar.. r:> con s tr �u ?. d C li.:1.i.rn s fo t... <.:'i '1.:. I"' :!..C: 1". J. '~� a cJ a :i.. r1�;::; t . c l a..i.. ma.n t:. �;::; t a xa t.i.on . ( Commi ssioner of R<:?ve nur::'! vs. It. .i."" t. I- , F~ ,. '('}for-e�:> i n c:: u.mbc-:�n t U p!:JI"' pl�'-' t. .i. t .i.\:> 1�1!�~ I" <;;; t .o !''i h! :!!'-1 t.h ,�:,\ t t.h F! '-/ <::'\ t"'E' c-:: n-1:-..i. t.J. c! d to t �. l �l !�.'�.' I""E'ft.tnd <�~nr::l l:�.h !-:" i r � f ,;~..i. l r..r. I'-F' t.o ~;; u�::;t.a .in 5>d .i.cl hr..tl'" d!:-'JI"' WHEREFDF~E 5 C u r...tr �t �. d e nies p c t : �i. t . :i.. o n �f r ::o ,. � l nl:. k c:J �f rnr�:.' r.. :i. t�. dnd Lh F' :i.n <;:; t .i-':l. ni:'. c,;,\~:;c::: i:::. d .i.. <:'; rn .i.. �::�;<=:;c-~ d V�J i.. 'l'.h c.: u ::; 1�_,_.,_ <-:~ q a. :.i . n �o:; -1':. p(',' L.i. �1.� i o n!�.'�? r� �::;. SO UF\DEf\E D -

-- DECI S ION -�- CTA CASE NO . 3953 ......10 ... ~!J E CONCUR : ,...___ C. F\DAOUIN .:J l .!d f) F~ C E F\ T I F I C A T I D N l certi�fy tha t this deci sion was l :":; ~ t (.~ I'� .i..c 1 r;� 'v' I J I u f t . l l (" Con ~:; "1: . .i. t 1..1 1�. in 11 .. AMANTE F F' t���r:~�� :i. d i r1 r ."J ud (] E' Court of Tax Arpea l s