CTA Case No. 1851 (Decision)

tit f I l'. OF fllE PHILIPPJNES ' 11 ' HT H� TAX APPEALS QliE.l..ON CITJ' . 1 ;,E.). lCA N '\ I 4 4� I� ' - lJ \ -nt of . r,' c,. .. t . l� Cti - - .. ........ L r- ' in Un�'" t � f<1lla 1111 L r ..:!- 1 'l 1 v '"'�ton ~t J ~1 .cc c F od Hn t .~ ' .. .1.r�c , . u .b ('] l<.l s: arrivnr nt hA ~or ,. - l .r t � , , cl ' -. r ce.c. rr>� th :lr n f 1b r~ .:n f;., or of _ .~ h '~ ublie of t e dlip in s, n a. ~ ini r3t v~ fin 0,.. th"' t:l tor viol a io c."' o "'tic rJ 1� ~; i

r 1 " ic h ., _ ~~ -I ,�� t'[ .l (" n� ff '~ ~ tc s t cne:r ;t ' sh:ip eies , ln... . j i ts C.lapac t nt f th � ~ t�' 1 M. l ~ tl t th~.;; "bov e~' tl:tl~ ed .... r � '!l ,, .. . :' ,..,.. 4- t . 0 . a~1f e '"!L..y l . .:c th !)t" <!'f.'. � emb- Y! -,. . ,-., o. o t: u Z\!"H� v ... �t\..r t. '') i ~ ...t l 'l :u .. \mt of � '"\ r,. t ~ lfl.. j t ,!r;r.�t e 1.. ~�l ; P.P l d t l"f�spon .nt "' 'I , i. '" ,,ion r 0 r ,, �...� �� t~�.tou, th..� Pf1 H...... t �-i """'' � "~"""" r v 1t� in - this .. ..~� Afte-r ttl~ jci "' � 1. ~h .h _�t lin f nt ' ... , . was ... tpc,.... a. to th urt n len ., ;.. t'� ~� ~ ar cf' t 1"' ; ' . "' h. ..h �.,. 3 D t:n .;r 1.7, - � JC' .. ..., 1 t r to ')5, .:. ,., ) 1 ~JO ; "� :.. :. tl to th t'll +" ".:> t ~ u.. 1, 2 t ~� 1� dar t1 tnA ' rt 00 . �

' �

.. on .... u th t t! fs ~.- tA on. ... i no. t 1 72, t :.., 1- 1 0 cl ~ r'- !\ c ~~ :1 .... h -~ t ;,rr ,.., P ~ 1( C''J:? � i mb 27 ') G 972 � r.: ,, r: 't hnt l f: �h ,ou't't, 0 t. e ; m. r t t. ,.. y rt. ~ .7 1 75� ?~ 13. '1 � t '1 �, h J,. ft . ? , 1 7'} , tl t the 4 b 0 Cfllled th t tb� -,.t t bll'ttt 1pu ,t � b t i n .s a th

\ �, �l .. h t1 1 iort On July 7, 197 th p rt:i.es u 1 t t~ t ' riv l:rtg , r- d~l � �;L � 1 �� pos. ~ es. 1 pc . . 1 !lC � 7 .,es . p j� ... J:llt 3 b Hl 1 S , >: - t ~ tC . � 1 pe �1. t h;,t+ + ~'" 1n... t1 t.uted t-h o. ; d r t'! forfe t u :~ tion 1 ;:p�~~~ ... in 1 . 283 '

- 6 ... s <: . 'l?h t th :t.�ct� here . r to t t i:r !'!tent u:rthPr n~ r"'SP-vtiV uez, n Ci , J rt vi ~n , if' . '!' t tn ch r'b; l. , th t tal , ~e iti n r ni '

- 7- a t f'i �h t:n " err~d h r1 to pt ber 5 1 75'; l t t 0 1�\� 1 7'5 to o . be:r 26�. l 75; ll 21t 1 76 al !" 0t 11 it s t i� ti off r of e 1e1 i t. ..t cal of t e C $ t 19 rf d in b earin ct s e ' t er wit c ns1 er d b1"' f r ei the b 1 -� t~ -r le . 1 ~ b or .t pl 1 s n r c rds th�t' fan i put t t t q_u t1on ly at �' ai hl " na ., t r 11 t d it I Pe 1 1 ~ 1 1 t h w v r that tha rti~l ar 'qUire t b . anif~ t . beeau th elon t tb off 8 n or s: r thA ot hi ~ . dn :! t1t1 n r� � u � ~ 1. 1f'f' d C\ S� u . d r R otto 1005. of the t ' c it 1 an 1 pe .,,1 0 11� tion f' ev ry v n arr a cc - I? t t all h e tt � t ute . 1 er :1. any ote . tio � 1 � c:t o ~ $21 of !d c�o . e nr v ..,

-- r fin rr antf..: te o s . oo � t1 n ot to rea nto t . � n'$ XQ uld � c t to t e it � l a ,th ol t :r sai cti n t '. t Co � ( � i � 11 1 stoner o 0 T.A. ll � 1728 1921 Ju l 6 ; � c ray I e.� v .� oner r~� to �' � C e ee b Co. c . vs . si . e f C s o. 207 . pt . b. . 29 t 197- ; Co. I v , C is io .. or.Cu t o s : ""A as Ho. 213 ., c. v � c 1r 214 f v - of c � 2073-. x 11e1tl � t �t the ,...upre 0 o..,. � '�� .v � . ubi, 11�. 2 ;, th Vi t 1nt . t bject o tb: r iU nt if' ll rr I r rt is to 1 th an of ieer r ch ves ls an im t1ve obJ.ig t1 to bmi 11 �t o... n 1r . of th hi in th or , in o 1 i . te . h f' t Cu 11 ff 0 rs, t et at

� l ;J. ou th t h o :untry . - 7 ..tt mp t o k us of u ch v unl� ful try of persons o thi ion r � (8 �al 0 i�tt:>conr ray .. o. , I c. vs. 0 1 s, f \.iUsto o. 1930, D c J her 27, ' - 0 ' l 969ol th t' f � J h t th , b v r tic r t '!' '1 it" b n1 st th 1 tr! t off i � ,.. e b T' for .th u e of the v.es ~e1 s to i r not nly t cl r nnd - -vI r "or:; . 1 .ne1.1 e. of th 1~ , but. , ls th~ p i n n un 1 t~~ bl . 1nte t n pur e of f;h d th . ve el M. s. ne e r b~ s j b <>. lg :ra.~t r �b e r~q1 :tr nts ecaus th ' rr:oco ds hO\i th t it h ~...n b r rti� ..1 s l .:.1. f. t:" ~(.,. ~ �h _ I~i t r oh " t lT' . , List 0 Crew ' PTiV t ss sio ' \li or .~1 .. t , t 1 l r i' ~ r . ti~ oa~s ~ng'~ r L ~t , ,.. r e �'s �Jist , o the c r ~ n:ist n b ve- . ntio ~d . ny f� r ti cl s �1 s n< t t clue el l i ;:.lts . s !' "'+ 11 r ~d by l n � ( F:�e S et o s 1 4 and 1007, �. . if~ nnd us s 0 . ) s a ma.tt . r or I ', ) ~""') 2-.I :J �

... 1 ""' �.�ncr � ~ Jj� t � d ���o cr ro L1CN h 1" , t .to .! n... {f 1::. .'1"1 or �n� 1 , t .e l. -,.. ) t n:i. ;;t s r�~qnir d by J.a � � '-"' I � � .! nc, sht~r r a l.' "1 t~t y f t' :1.! ~ � . t lf .Jt . (J� 't!') 1 ~~;. 1. <: J.l ..1:f c1� a;, .... 't . . ��-. � o.c � ' �, .. J () ": t ...

.l 1 tl' . -� ... 11 t 1 C" . e ' ' s J~,.,r~ nnl ct L" ("t. . r � ov~ , th .c.r ~ . ?!' i- ) a r -� th or h:i s c '- 1.n sion r o y7, 97 . ) (. one1usion th t h. ��" � v"olut1o c t (:' t flt:,.t ion r n' ~"'r1c"'n ' ln �; 1 ts ca city .. sl .tp ~ II ~ 10 ' �I a �. tho r,z.id VP..:. l .r. �... rrf o . 11 b 0 m!n � +r;:.; Vr.> f nn - 289

� 1 .il - by h. l � 0 tQ h ~oll . Q o � of Cu t �0 1 1 th � no.t .r a in t th that: in 1 moun "' y on '~-' ,, to 0 .� t hf a un 0 ror � t~ .n � n- 0 r i. nd an � a r. C' for v1o _t!on f l in r 1 tjo t . ~ ) 0 nd usto s Co � ' � ~ ./ l�,. ~~-~. �- - . { --L. / l ~-.)/ 1 l. . u 1 co 290