cta_decision CTA Case No. 12451245 1971-12-27

CTA Case No. 1245 (Decision)

.,, . ' u , � E PBILIPl" .["(t!J) COlJR'l' OF TAX APPE.A.LI QUEWN CITY r, . � , . ~ �d:~nt . � ~J - - - - M ~~ - 'd1 � .... � . . .. ��� .. fir � �� I . .. if. 317 .. ~

.t Jr , c . .'":W eu.r�.fi ~ 3:; t.e .1:(rr er:>t:h. 1 .. . .. . . . . ... ~ ; ~ ., 1 n f 318

.- . t . t,::-r .r ... �� f':: .' t'. 319

� e � A \'t � � ;:; ~.~ ; '39u, 9Jl..� 0 1 19.1 l t 320 .'

) . �� � � ... . � � � � � � .� � � �� �� � � " �� �� � (~ ��� � � � � . If . �� � � � � �� � � ��� � �� � .. t ' 321

t- - _, . . 2 H ', 1 c ) <i t 1 322

' 1 , .... � � 323

~. 1.., 32 Ll .'

..,....,., .. ....... � t t t. ... s v.ere fals e . 325

... ,. - -. '. �r ,~hs o.n; ~e � � ~ - t n "-;s . {,;r c (': ) J:V. ., �.:c, bu: . t;� ..1.. 1 t1 .. .i QJ:" ~tc- �-n::~"' :tot. . .t t. t �!" '1 r "�". "... t . t~t <f .i or. r �� .._-fj l �l Co , ny . - 1. 326

1 , .. . -.... . . Jl. 1 ~'s are ) 't 327

1 i 1I � t 328

s ;.;'& r .�u tiortn ni't tl�, � 5 un :. o , .,..,1 r it;.;, ? t 15,���6, nu 1 r..._u ;:.1 ~~. 1t~ '!1 tiorl et _, ~' � h h.at la .. 1- d._ . lin 329

� ... l � l � ..d. / 'J.'.e!' o: f. '. nal Revenue Dode _& � ' 11 ' ~'1. � 330 I ' 'I

- � � � .. .) j � , ... 331

'� "'1t ! l' .- .... ... .... ... � . .. .. .- � �� �� r~ 1f :.v ... 332 I

: .(.;, ~!~f''� ... "} .. l ;:--t 5- � 7 � r �-"t'1 , . 1c.. ,ry1 ~� � .,� � 333

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.