CTA Case No. 164 (Decision)

AI!ER CAM RUBBER COMPA!q, TA CASE NO l _p t..i THE CO]JLECTOR OF INTERNAL REVENUE R - ........ - - .1 0h ' as ' 1 52

... � � - � 1 '

... 1 . f � St � ra . - -� r h ... p.r ' n 1- 1 1 0 .. i ... 1 n 0 1 ' 154

11 t .. 1 f ec -J o ~ 1. ,. 0 155

.... '� 1 ; r ,o t 10 f 1 tt t d t 1 rd ~, 195.,;1 , it i� i L"l 11 .. u .d ... ft t J.. eo 0d ~ ~� "'ti 0 .._.t d r l:� in n . l -(� i'o l" ... .de.~t . '"' I tn t.�,. ... n ilW" r ... ' \t .. Sll ttu~ ....;\ Itt ' ,. !'!'! ~ r. "'i �� a � r ht iHl :.. 'X 4... 1 . �d 0 r~v,. 5) y r u tt ,. r i-~'i e t h :t. I - rt ... r 1 f e, Ji; �� 0 ll y f' 156

- �1 0 /� � ,. 157

� 7 � I 11 I ( ) r '1 158

.. � ~\ ' � , ~1 t 1 f 159

'. . 160.

1 t 0 1� - . .. . ".... I l to rea rt ni v t. 'fh� r et ba t l 't c 11~ � ( ) sho j.; iY r ... to � U<lo"t U. or t 8 r or 161

� 1 - J .... 1 � .( 162

t. t I 9; t 1 pc 1 '� t i r t .. :t ., 0 163 t o t t�c

t hro h1 - t lc ' ht l 1 :~ or h 'c �� � 1 sal� r t1 164

- - .. 1 1 : / � 165

.... .. ; 1 flf\('\ t d , Jr 5 1'7 � 0 I t .. ,. 16 6 �

c .. ... c~. � 1 � 1 ... � t �' 167

- 7 � 1 1 � � r� .. 168