CTA Case No. 391 (Decision)

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- 7. I ). U.owance l3 ( �. s, * �2 an re 1 enate taue in the � 11 � 111, 'A it). at �� t�� the e~n��� \� l -t �� � 234. l#trliiO-ItiliM In ; f .� tbltt � �� a.tla �tl tbat, l 1, g � tJ ..'r'l at t 1 pr ca ot �t A ��1 tax e\u t �t c ... , the p 11\ � f � -��� � t f.a �r'� r ��t � . ...... of ' t �f �� .. oveX", a 488

489

- . . 91 ,� � un��~�~. (1/ enfot: � .taall � �d., file -,;1 �� f 11 I .. � �� �� ��~�� �- �� ��- .t � May 19. , � t ;t ' t 111, 1 l t 111.111 . � avu� � ;rat f ~ . � � i' ' kll ) � �1� n u. e.rd�luat.lon f f ,. 0 � ,. � -"' et l e.uas f f �,a 3. ...3 and 10 the lffer� n h!;t the r 1� t � tt t .,b 1 �� _at � t . � al 11� f ... �� _t(p !.n t t t ,. ,, 973 - 2 � a-�..,4 htr t� f 490

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�& lijl - ., � � ,CA . i.~., 1 � 11. 1 -, 5~1.2?� . dqct!n the th sum of : _ sen. 1n th cost of an. - �� llen.t.in r t 1,. . -1� 1! the (l/3) ' 7� f - d. $ 11 a.x d _ fOJ: th y 1 s comput d et em-& t" rttcturn ..... , ...... . .PI.: aJ Undec l�r� � . al�� ........ � � � xpens�s sa !owed ���� � ., ....... . . ..... Inc tax ���������� 1 m d tl~ c t Xn c: � th re 1 ' 0 &h 1 as t ap of ;~tnen con !� tut a th cast cf �i n�tonable NS� . ng � or -� , 171. 1 p thousan � o t � ngot" f:c ~ 1 �� o 7 -... ~ ( t tb r .t. of .. ..� wetontng 1 ~s~l. oa kilo - - pr k!.lOc)t we olct in Dee- 1954 fn � �t t1oner und � ... 1 ~ 1 n f al- n 0 1n t of $'�~ . ~ .c7, w 1c:h 1� iffar nc �t en bJ.a ctu - l of 492 -� ....

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c.C�rI..~\.- � � ' � 391 � �J. ~nder;: nt o tn~ v$ tJ.tbst A u� sitJ.o . o-f tb f o tm. ltv f tu Ut d r r tt ral Tax >;} L.-. � ~ th ._r pr J..n th - c tst. w .... Jt�nt� t ht "'G .os. !'"1'4N'lt e>f �� d.it:ton l ~- a f t'-au-d pen~lty odtfi .ith1n th_ y t.;r $ fo� t cme � � � .� .� � � .... ~, 1"1 ~~ � ... . . . . .. . . . . . . . . . . .1 . ����������~����

�9 - ����� �� f a nt n� �� c t a, �� 495