CTA Case No. 202 (Decision)

lJUC � PHILIPJP'DIIIb URT OF T AX ~..-..... .�. . ~ � '1'. � �2 ---- - --- -- 1 d1 50 7 0 '1""'''!'!:m.1~... f 195 c- . 17 1 1- b - 0 r 0 0 t � th . 0 0 � . 357

- 2 t' 1 r' 1c � 0 t 0 ( th r c. � t r ' 1~ 7 .... ~}+7 0 '1 c 1t CL'I �' t ' .o t ' b - I� J'j ( .. l � .� 6 -6 ) � r- nv y1 ts c e t 358 �

, 1 n ll ' 1 1 h I aunt 5,1 � fa L � � 1' ?lJ. .n � .. � � � � � �� 9 . 5'1 �� 5.� . ?5 �� 1 1 6.'1 � � �

i t t, 0 � 1 J 0 h. 0 of tl ') 1 � v- t ' � 5 �0 . 16, 17 � '.. .. � c.: � � I -7 ). a 1 i 0 0r ' 1) i ' r 1 n 1 n 1 only '. 1 0t ( )1 � 360 �

' � th co e t- t r 1- r 1 17 t � 1 �

- � t - t 1 - ~0 t � 0t n I 362 �

.. Qcl 1 ..1' ' !1 � t 't l Irt t , 2 5.3 rlz - 1 � c c 1i � ..