CTA Case No. 251 (Decision)

Rf<JPUBLIC OF TITF. P LlPPINEa COUHT OF 1.\X APPEALS MANU.A �I - v�r us - \.i . l � � �- ... � 25 CT L -y'>J\~ -y --- -- -- x- A - -.. - espond nt . c I T c. � hia � � 1- eieney ~~~~~~-.~~~~ n tioner �� pl pr i nl y fo ti 1 I � � 0 total su o y e ~ n c ve th clu i � or an oper n , c lpallty of L c: � 1 5 � I ternal r rv c z . -t i- (; gat us X y t nee; wi h hi p uc r urin t period fr � 1�.) .. cordln ly, verlfied the t X1 yf � and on to r 1� 19 .... � su itt� h report ~. 29

� ~1 .. 2 - th Prov e 1 nt. ( ..� 2- ) con- ta!n n h s , dur ng t h per undt'r r v �spro or ion u t X� .r � c nt o c n� ie ets. ort t in th pr ioua ( f 1 - 19 1) th ratio o ulta n . ch ldren pa z n we tr �� to 1. � �� for v ry thre trin h t ater. o e n th ~ro in - three ch l an c t � lc t - � c cy � f t. woll e r ctl � 30

�� 2 1 � 3- � to eat on t � ~oxr etn $~ of o as o s � ya u e the ote.r l \ en'. Follo spon� ent � a u est .o � i ... lon � n u filed in nt1 onf re c taff o pro le factual ent. ell � � th Co f or f � te � .r s of t n nt oll ctor o In ern 1 in e ct t h .. a e~ re � 1111C i l . p.r i ll s 0 ac ul t pr ctic ere r. cc 1h the r c t fr t f , 1:e po nt ac i1 v :zo � he tit or fur r �t c 9 pr t x- ayer' u u .1t c 1c t1 � (p. 1 � c:.) .J Yt ! 5 � e tt ' on t . nt 1. 1� lity was furt r t yt � vine al ven 1 'V u i~er � � 11 ,. 31

I � 251 rat (l) ehil of 75.2 indors � t c 0t � 1~�1' t ffice is not the per-i tt D $U 1tted h p 'X' . 0 - n 1 venue w t o t ny co J nu y 95~ , h 01 f f of th ureau of I t rn u , ftcr d of 1 .. 1d d t ollecto;r o nt 1 t cf d .. f!clency s mrant nt hi.Cl ~ .,_ h b - I'! ect of t e pre& t l. The o 1 C.&$ is 0 f t. he p ~ id petitioner here � 1: � se11 and issue two (2) t n' �tt~kets to his a lt cust rs ln te o~ ( l) � I� 32

1� c � � 21 -5 - centavo 1 t or c c &to r? l 1 to not d h the t x nt, tch 1s t ubj ct ft s 1 ly � �~tir ly 0 h presu � th r n th r od r ery und r r � �1 c 5 0 s 0 't patr n t.o ~ a ltted fe � I of t ate 1 l h v r, o hn t t sion to tl 0 t � .. tt 1n nt tt t � COI C r to o G l ch 1 n� � f. IU d. or o~ r , th t xp y r r l'l c t , v . e ntly d d t 1 il 1 pr ctic h ch ~ �� � To � app l c o ctu 1 st x v r � nt f x s n deter 1nea th t x 1 ty � n a lt i& rv d, n t h rt he ta o cer n :re prasu tio s tr o r 1 �c 1 said pr su tiona v be. h .. +ha 33

� 251 - 6- averag t 00 lts ch dr patronlz g o 1, t e con tl h 1952 clur f ct t 1 ost fici t y, 1 55 d J has n no 2 dl 5� t� nt y 5 hv l r t y, t� T p � ro pr � to ~st o IIJ)tio 2 0 9 to 9 l d uly 195 � Ln t r .r 0 - on~v t/'6h.f.l �n 6 ev enc , y th 11 or er fleet t he ru 1 taxpayer ( �� ct tJo l OdeJ a a so in 0 o. � 1 f- t � 1 5 ), ter al � �nu�. c. r. � lie o. - f t owever, th u 1 n f � t; ���� t t d at 0 t e t for ch 1� sou � ff .. _.,... dan er to the reven as of t ;1f

.. 35

� .. � ~1 - a- upon &n all d f ct o.r et u "" cts ve n n ct lly found to st an at 1t 1� etter or n le th n p- ment of a tax le a taxp y_er 0 tn t ana. nd 1� t cy � houl � h r� tion, t'- . <1K1 h u cb � f. here y, � � Ua, h li in � J ru y 23, 1 �� I concur n the Hault. 'G vote. I �' 36